The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.

Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte. / July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.

This thesis deals with the design and implementation of the Internet service, which allows to objectively assess and verify the reliability and diligence of Czech lawyers based on publicly available data of several courts. The aim of the thesis is to create and put into operation this service. The result of the work are the programs that provide partial actions in the realization of this intention.

This diploma thesis deals with the analysis of the actual state of manpower and managerial activity at the Supreme Administrative Court (SAC) as the highest judicial authority. Based on the findings from the questionnaire survey and in-depth interviews with the managers of the SAC changes in the management of the SAC are proposed that shall lead to the intended aim, i. e. increase efficiency of managerial work.

Thesis deals with the issue of dissolution of political parties. States should recognise that everyone has the right to associate freely in political parties. As a particularly far-reaching measure, enforced dissolution of political party may only be justified in the case of party that advocates the use of violence as a political means to overthrow the democratic constitutional order, thereby undermining the rights and freedoms guaranteed by the constitution. The dissolution of a political party is an exceptional measure in a democratic society and should be govern by the principle of proportionality. Apart from Czech legislation and recent judicial cases, this thesis is focused on Slovak and German experience with political party ban. Relevant decisions of European Court of Human Rights are introduced as well. In the first chapter the term "political party" is defined. Essential role of the political parties in parliamentary democracy as well as its extraordinary status among associations is emphasized. This part of thesis discusses situations when state can interfere with freedom of association or freedom of speech. Legally defined reasons for the dissolution of political parties are explained. These legal reasons are defined by criteria abstractly formulated, therefore a statutory interpretation...

I denna uppsats undersöks hur föräldraförmågan konstrueras i rättsfall och hur olika domstolsinstanser med fokus på Högsta förvaltningsdomstolen, argumenterar för bifall respektive avslag för vård enligt LVU 2§ vilket handlar om föräldraförmågan. Genom en kvalitativ dokumentstudie undersöks sju domstolsavgöranden från förvaltningsrätten, kammarrätten och Högsta förvaltningsdomstolen där fokus ligger på Högsta förvaltningsdomstolens beslut. En hermeneutisk analysmetod används för att analysera materialet samt att socialkonstruktionismen som teori genomsyrar hela uppsatsen. För att fördjupa analysen tar vi stöd av tidigare forskning och vetenskapliga artiklar. Den tidigare forskningen innehåller studier som förklarar termen föräldraskap och vad som ingår i detta men även forskning kring tvångsomhändertagande av barn enligt LVU. Uppsatsens ämne uppkom efter debatter och kritik kring socialtjänstens arbete våren 2022. Det har i dessa debatter hävdats att socialtjänsten omhändertar barn utan giltiga skäl. Resultatet i vår uppsats visar dock på raka motsatsen. Resultatet visar på att en bristande föräldraförmåga inte föranleder ett omhändertagande utan snarare att flera brister i kombinationen med varandra utgör grund för LVU. Uppsatsens resultat visar att en förälder kan klassas som en tillräckligt bra förälder trots bristande föräldraförmågor. Det uppsatsens resultat dock visar på, vilket samstämmer med tidigare forskningen är att ett det krävs en hel del brister i föräldraskapet och omfattande problematik för att skäl för ett LVU enligt 2§ ska föreligga.

1 Summary The public administration itself is bound by applicable laws rules. Therefore, in case of breach of individual rights stemming from the legal system of the Czech Republic, every person is guaranteed a strictly legal procedure with corresponding legal mechanisms, which aim to remedy of status cause by unlawfull action or inaction of the public administration. Moreover, if conditions laid down by European Convention on the Protection of Human Rights and Fundamental Freedoms are met, an individual has a right to apply to the European Court of Human Rights (Strasbourg) for a revision of a challenged act of public administration, which is considered to be as a final and conclusive from the point of view of national law. The object of this Thesis focuses, in particular, on analysis of individual means of protection of rights in public administration and their mutual relationships between them at level of legal regulation de lege ferenda. Also, it cannot be disregarded the assessment of effect of courts' decisions or doctrine, including stating own knowledge based on the practice particularly in the area of administrative law. The Thesis focuses on the issue of the protection of individual public rights. As a consequence, legal means designed to provide protection of law in objective sense (that is...