Within the last decade text mining, i.e., extracting sensitive information from text corpora, has become a major factor in business intelligence. The automated textual analysis of law corpora is highly valuable because of its impact on a company's legal options and the raw amount of available jurisdiction. The study of supreme court jurisdiction and international law corpora is equally important due to its effects on business sectors. In this paper we use text mining methods to investigate Austrian supreme administrative court jurisdictions concerning dues and taxes. We analyze the law corpora using R with the new text mining package tm. Applications include clustering the jurisdiction documents into groups modeling tax classes (like income or value-added tax) and identifying jurisdiction properties. The findings are compared to results obtained by law experts. / Series: Research Report Series / Department of Statistics and Mathematics

Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...

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...

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 main aim of this thesis is to provide follow up for primary research that was published in the article of Marcin Matczak, Matyas Bencze and Zdeněk Kühn "Constitutions, EU Law and Judicial Strategies in the Czech Republic, Hungary and Poland," and to find out, in what extend it is possible to consider decision-making process of Czech administrative courts to be formalistic, or whether there have been any significant changes in strategies of adjudication since the primary research took place. First part of this thesis introduces organisational structure of Czech administrative courts, elaborates on the position of Supreme Administrative Court within that structure and shortly sums up its history. Second part of this thesis deals with theoretical questions regarding legal reasoning, both in general and with emphasis on judicial application of law, taking into account diverse ideologies and strategies that were formed developed by the doctrine. Final part of this thesis introduces outcomes of the follow up research that provided for quantitative analyses of case law of administrative courts in the years of 2003 to 2011. Matczak, Bencze and Kühn reviewed case law published in the official journal of administrative courts' decisions between 1999 and 2004 by marking usage of interpretational standards divided...

This thesis deals with the boundary between technical improvement and repairs of fixed assets. This work aims to describe and evaluate the selected decisions of the Supreme Administrative Court, primarily in the area of technical improvements and repairs and on the basis of these decisions determine the principles and parameters that should be determinig for taxpayers when they are assessing the technical improvements and repair on fixed assets. The first part is theoretically focused on legislation of technical improvements and repairs. In the following part are described and evaluated selected decisions of the Supreme Administrative Court, on which are subsequently drawn rules and parameters for assessing the boundaries between technical improvement and repair.

Decision, intervention and inaction of an administrative authority and choice of a type of action The topic of the thesis is the analysis of the basic triad of types of actions applied in administrative judiciary, i.e. action against the decision, intervention and inaction of the administrative authority, as well as their blurred boundaries and the problems arising therefrom. The aim of the thesis is to present the given matters comprehensively, therefore it discusses not only the types of actions themselves, but also the administrative judiciary as such, the basic terms distinguishing the individual types of actions and an attempt to present possible solutions eliminating the problems arising from the necessity of choosing the type of action. The thesis consists of an introduction, three chapters and a conclusion. The first chapter is devoted to administrative judiciary and is further divided into six subchapters. The first subchapter is devoted to the basic types of administrative judiciary, on the basis of which the term of administrative judiciary itself is defined in the following text of this subchapter, which is followed by an introduction of the purpose of administrative judiciary in the third subchapter. The fourth subchapter is then devoted to the history of administrative judiciary and...

This thesis concerns the topic of legal reasoning in the judgements of European courts. The first part of the paper presents the analysis of the theoretical aspects of legal reasoning, specifically the legal obligation for this practice, as well as an examination of the origins and arguments for the existence of this obligation. Furthermore, the way that the legal reasonings are embedded in the law of the Czech Republic, and in EU legislation, is discussed and examined in detail. The final part of the paper consists of a comparison of legal reasonings of the Czech courts and the European Court of Justice. The relevant aspects of the legal reasoning are explained with regard to the practice of two European courts: European Court of Justice and Supreme Administrative Court of the Czech Republic, respectively.

Författaren uppmärksammande under hösten 2016 att personer med funktionsnedsättningars personliga assistanstimmar minskade helt eller delvis. Studien ämnar därför undersöka hur det har skett en diskursiv förskjutning av begreppet personer med funktionsnedsättningar sedan LSS blev lag tills idag. Detta görs genom en diskursanalys av LSS propositionen och domar från varje årtionde, det vill säga 90-tal, 00-tal och 10-tal som förflutit sedan lagen togs i kraft. Resultaten av analysen visar att det skett två diskursiva förskjutningar under de år som LSS har funnits, den första angående de grundläggande behoven redan ett par år efter att LSS hade trätt i kraft. Den andra stod att hitta i regeringsrättens dom från 2009 där de grundläggande behoven drogs till sin spets för att endast gälla krävande och privata behov för personer med funktionsnedsättning.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts. Syftet med förevarande uppsats är därför att avgöra vilken beräkningsmetod som har stöd i nu gällande svensk rätt för beräkning av bruttolön vid nettolöneavtal. I avsaknad av en direkt reglering av beräkning av bruttolön utifrån ett nettobelopp sker tolkningen av gällande rätt i stor utsträckning efter praxis och doktrin. Dock tillmäts även skatterättsliga principer en avgörande betydelse då de utgör viktiga hjälpmedel för tolkning av skatterätt. En analys av rättskällorna ger dock stöd för olika slutsatser. Ett nyligen lämnat prejudikat från Regeringsrätten anger klart att avdrag inte ska beaktas vid bruttolöneberäkningen medan skatterättsliga principer, tidigare praxis och argumentation framförd i doktrin ger för handen att avdrag ska beaktas vid beräkningen. Författaren finner att Regeringsrättens domskäl saknar rättslig grund, varför det nya prejudikatet lämnas utan hänseende. Gällande rätt ger därmed stöd för en beräkningsmetod där skattemässiga avdrag beaktas vid omräkningen av nettolön till bruttolön. / To attract competent employees to work in countries where the tax burden is heavy there is a need to ensure them a disposable income. This has resulted in a common use of net pay agreements when moving personnel abroad, whereby the employer pays the income tax on the employee’s salary. In 1977 the Supreme Administrative Court of Sweden held that a net pay has to be recalculated into a gross salary before declared as taxable income. How this calculation should be made has been subject for controversy with regard to whether tax deductions should be considered when calculating the gross salary or just be deducted when the gross salary has been determined. The purpose of this thesis is to determine the method of calculation that is in accordance with Swedish law when calculating gross salary from a net pay agreement. Due to the lack of legislation that directly regulates calculation of gross salary from a net amount the interpretation of Swedish law to a large extent constitutes of guidance from case law and legal literature. Furthermore, fiscal principles are of great importance since they are fundamental for the interpretation of tax law. An analysis of the sources of law results in a finding of support for different conclusions. A recently pronounced precedent clearly states that tax deductions shall not be considered when calculating gross salary, while the fiscal principles, previous case law and arguments presented in legal literature support a method where tax deductions are taken into account. The author finds the Supreme Administrative Court´s grounds for the judgment to lack of legal basis; thus the precedent is disregarded. Therefore, a method where tax deductions are considered when recalculating a net pay into a gross salary is in accordance with Swedish law.