Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...

1 Abstract The principle of the social state in political theory and the case-law of the Constitutional Court The topic of this work is the phenomenon of the welfare state, social rights and their judicial review performed by the Constitutional Court of the Czech Republic. The aim of this paper is to introduce the welfare state in terms of the theoretical, historical and practical implementation of its goals, whether it is a political reality or the decision making practice of the Constitutional Court, which in turn influences political environment. This work is based on theoretical works of political philosophy, findings of constitutional law and the jurisprudence of the Constitutional Court. The thesis points out the different understanding of the social question in basic political theories such as liberalism, socialism or feminism. The historical part of this work comprises of the description of the development of social issues in countries such as the United Kingdom and the USA. It is evident that this was a long-term process beginning in the early seventeenth century and continuing to the period of its greatest expansion after World War II. This work also mentions some aspects of poverty. Another important part is the introduction to the theory of typologies of different "regimes" and types of welfare...

The diploma thesis analyzes the relationship between the Czech Republic and the International Criminal Court. The purpose of my research was to compare the Rome Statute, an international treaty by which the International Criminal Court was established in 1998, with the Czech constitutional and criminal law. The Czech Republic ratified the Rome Statute in 2009. The Czech Republic committed itself by this ratification to provide for international judicial cooperation and legal assistance to the International Criminal Court. It is necessary to realize that a lot of crimes against international criminal law happen in the today's world and many of these crimes are under the jurisdiction of the International Criminal Court. The Czech Republic has to be ready to act, if the need occurs, a so it is necessary to know how the Czech authorities would proceed and if all of the obligations under the Rome Statute are possible to be realized in accordance with the national law. For this reason this thesis attempts to clarify the link between the Rome Statute and the relevant Czech legislation. So I have made a comparison of the Rome Statute and Czech legal system and tried to find answers for the following questions: whether the Rome Statute is in accordance with the constitutional order of the Czech Republic,...

This thesis focuses on the motive of justification in the ancient Egyptian religion. It explores its meaning and history of occurrence. It does so in the context of death, afterlife and Judgment of the Dead. The aim was to provide an overview of the development of justified title achievement, especially in the Pyramid Texts, Coffin Texts and Book of the Dead. The conclusion is that the motive of justification in ancient Egyptian religion evolved along with the concept of Judgment of the Dead with whom he was associated.

This thesis deals with the formation and development of the Supreme Administrative Court of the Republic of Czechoslovakia. Given that this institution in our country was built on similar principles as the previous administrative court in Vienna, there is a part of the work given to the development of Supreme Administrative Court in Vienna and also briefly discusses the development of directions of administrative judiciary in Europe, because only in mutual relations you can understand why after an establihment of the independent Republic of Czechoslovakia, the concept of the Supreme Administrative Court in Vienna used in our conditions as well. In particular, thanks to this and the legislative framework, the Supreme Administrative Court of Republic of Czechoslovakia could be constitued in a very short time after the establishment of the Republic of Czechoslovakia. The following is gradual evolution of the court changes its powers and jurisdiction, including amendments to the Act made about him. In addition, this work also addresses the issue of the seat of the Supreme Administrative Court, staffing its decision-making.

The International Criminal Court and the principle of complementarity Abstract The principle of complementarity is often referred to as the cornerstone of the International Criminal Court's functioning ("Court" or "ICC"), so the purpose of my thesis is to analyze complementarity in more detail. The Preamble of the Rome Statute ("Statute") provides that the Court "shall be complementary to national criminal jurisdictions". Complementarity means that the ICC will act only when domestic authorities fail to take the certain steps in the investigation or prosecution of crimes enumerated under article 5 of the Statute. My thesis consists of seven chapters. First three chapters are introductory and show a historical and practical background of the establishment of the ICC. Chapter four explains that there exist various forms of the relationship between an international criminal jurisdiction and national jurisdictions, not just complementary. This chapter is subdivided into several parts which firstly describe a particular forms of these relationships and then give an example of such a relations existing in reality. The following chapter inquires into the roots of complementary idea. It highlights that the principle of complementarity included in the Statute was not the outcome of the International Law Commission's...

Comparison of constitutional judiciary in the first Czechoslovak Republic and current constitutional judiciary The aim of the thesis is a comparative analysis of the constitutional judiciary in the first Czechoslovak Republic and the today's Czech Republic. Each chapter is structured to describe the institution of the Constitutional Court which has been representing the most important protection of constitutional values. The research design of the thesis is explained in the chapter "Methodology". It serves for better orientation and understanding of the diploma thesis. The paper is divided in eight chapters. Introduction describes the basic concepts of the Constitutional Court and the author's hypothesis about the results of the analysis which outline large differences between the two Republics. Following chapters compares the two Constitutional Courts in terms of organizational structure (internal structure, budget, seat), the appointment mechanisms of the judiciary (conditions, process). It also offers the list of powers of the Constitutional Court and it describes the constitutional practices of constitutional judges within each historical period. The work also includes a brief historical summary that discusses the genesis of the idea of constitutional justice and the sources that inspired Czech...

This diploma thesis deals with the issue of wiretapping and interception of telecommunications pursuant to Section 88 of the Czech Criminal Procedure Act. It deals also with the question of the so called metering which is governed by a separate Section within the Czech Criminal Procedure Act, Section 88a. The main purpose of this thesis is to provide thorough analysis of these two legal issues, taking into consideration domestic, international and partially also foreign legal provisions. This thesis is systematically divided into three main chapters which offer sequential elaboration on domestic, "European" and Slovak legislation. Each of these chapters is split into several separate parts. In Chapter One, I outline concept, major principles and procedure applying to wiretapping and interception of telecommunication on one hand, and concept, major principles and procedure applying to metering on the other hand. Issue of application of wiretap and interception of telecommunication obtained from foreign authority, as well as question of usage of acquired e-mail content are dealt with in two separate parts of this chapter. Moreover, I focus on utilization of the intercepted wiretap, in case it has been procured by a private individual. Second Chapter is dedicated to help the reader understand the...

1 This paper consists of two different parts. The first part is theoretical and descriptive and its three chapters are organized deductively. The second part analyses a methodology of interpretation of the Constitutional court of the Czech Republic. The first chapter concerns with important legal concepts such as law certainty, predictability of courts' decisions, justice and equality. It concludes that a methodology of interpretation plays a crucial role in all of these concepts. Next chapter examines such terms as application of law, interpretation of law, law argumentation and methodology of interpretation. The last chapter of the descriptive part presents two judicial strategies to interpretation. Judges in the first strategy use only internal law arguments (mainly text of the statutes) as opposite to the second strategy where judges do not rely on the text at all, but interpret the law with external law arguments (such as intent, unexpressed law principle, economical argument etc.). This chapter also briefly describes the most common methods of legal interpretation for every judicial strategy. Eventually this part tries to provide modern strategy which combines methods used by both strategies and is based on rational, full and open explanation of court decisions. Afterwards the paper shifts the focus...

English summary The aim of my thesis is to analyze the Institute of assets in insolvency proceedings, which will try to break down with regard to the structure of the provisions governing it in the Insolvency Act and also to make a comparison with the bankruptcy in the Act on Bankruptcy. With regard to the re-codification of private law and consequently the planned amendment to the Insolvency Act, it is necessary to further outline the changes of assets which that amendment would bring. I chose the topic of my thesis because of interest in the legal industry and also because of the knowledge of insolvency law with regard to the increasing importance of this area of law as a result of the increasing number of bankruptcies. The thesis is divided into six chapters dealing with various aspects of the assets. The first chapter provides a basic definition of assets and defines its scope, which is different according to the person lodging the bankruptcy petition. This chapter also sets out specific things, rights and other assets belonging to the assets or y those that do not belong. The second chapter discusses the process of identifying the contents of the assets. This chapter describes the different procedures and privileges of insolvency administrator. It also describes the obligation of debtor, public...