• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 58
  • 49
  • 42
  • 42
  • 8
  • 8
  • 6
  • 5
  • 4
  • 2
  • 2
  • 1
  • 1
  • 1
  • Tagged with
  • 249
  • 249
  • 129
  • 109
  • 84
  • 73
  • 51
  • 49
  • 47
  • 45
  • 35
  • 34
  • 30
  • 30
  • 29
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
171

The regulation of the trade name in Peru: Lag and challenge / La regulación del nombre comercial en el Perú: rezago y desafío

Schiantarelli Gonzalez, Juan Pablo 10 April 2018 (has links)
This paper analyzes the evolution of the regulation of trade names in the Andean Community and Peru, specifically in regard to its scope of protection from the provisions of article 8 of the Paris Convention (CUP). Also from certain rulings by IndecopI and the Court of Justice of the Andean Community, this paper contains a proposal of amendment to Decision 486 of the Andean Community and the legislative decree 1075 to update the regulation of trade names to modern times and ensure that the settlement of disputes involving said legal figure provide predictability and legal certainty. / El artículo analiza la evolución de la regulación del nombre comercial en la Comunidad Andina y en el Perú, específicamente en lo que respecta a su ámbito de protección a partir de lo establecido en el artículo 8 del Convenio de la Unión de París para la Protección de la Propiedad Industrial (CUP). Asimismo, tomando como referencia ciertos fallos emitidos por el Instituto Nacional de Defensa de la Competencia y de la Protección de la Propiedad Intelectual (IndecopI) y el Tribunal de Justicia de la Comunidad Andina, se propone una modificación a la Decisión 486 de la Comunidad Andina y al decreto legislativo 1075 a fin de actualizar la regulación del nombre comercial a los tiempos modernos y asegurar que la solución de controversias que involucren dicha figura jurídica proporcionen predictibilidad y seguridad jurídica.
172

A complexa arquitetura de um plano de ação para a justiça do Estado do Rio de Janeiro

Martins, Leila Maria Pereira January 1998 (has links)
Made available in DSpace on 2009-11-18T18:56:38Z (GMT). No. of bitstreams: 0 Previous issue date: 1997 / When values are very resistent to change, social engineers prefer to use the law, in order to promote new behavior, even though not followed by changing in the attitude. The Judicial Reform is analysed as a factor to sustain the economic and social growth in developing countries. / Quando os valores são muito resistentes à mudança, os planejadores sociais preferem usar a lei, a fim de proporcionar comportamentos novos, mesmo que não sejam acompanhados da mudança na atitude. A Reforma do Judiciário é analisada como fator para sustentar o crescimento econômico e social dos países em desenvolvimento.
173

A justiça e a vida : um estudo sociológico da judicialização do aborto preventivo no Tribunal de Justiça gaúcho

Deconto, Paula January 2013 (has links)
A jurisdicionalização das demandas sociais e políticas acontece nas sociedades democráticas ocidentais a partir do segundo pós-guerra. Tal fenômeno encontra-se estampado nas causas submetidas ao julgamento dos desembargadores do Tribunal de Justiça do Estado do Rio Grande do Sul, que versam sobre o aborto preventivo. Nas referidas demandas, o magistrado é instado a se pronunciar sobre tema de grande relevância social, muitas vezes em face da omissão da lei, valendo-se de conceitos de outras áreas do conhecimento para amparar o seu julgamento. Questiona-se de que forma as suas convicções pessoais, filosóficas, religiosas e, de formação, influenciam, ou não, nestas decisões. A perda da autoridade é apontada como uma das causas da jurisdicionalização, tendo em vista que nas sociedades tradicionais o conselheiro espiritual, o chefe de família, o médico ou o sacerdote, decidiam questões vinculadas à tomada de decisões éticas, religiosas e políticas. Os juízes, frente à perda de autoridade das magistraturas sociais, se comportam como últimos guardiões da democracia em nossas sociedades contemporâneas. O trabalho demonstra de que forma os desembargadores gaúchos, enquanto atores sociais, interpretam este papel, esclarecendo a existência, ou não, de algum desconforto ao tomarem tais decisões. O lugar em que é cumprido seu papel é aquele próprio de uma estrutura burocrática do Estado racional, com as consequências que decorrem de tal situação. A decisão judicial e a decisão médica, ainda que possuindo semelhanças, se diferenciam, porquanto esta última se funda em uma relação de confiança, enquanto a outra gera uma desconfiança. O trabalho comprova que nas demandas que versam sobre o aborto preventivo surge a temática da lógica dos problemas do corpo, que aflige o cidadão contemporâneo, em sua crise de identidade. Neste contexto, a sociedade de hoje não requer tão somente o conselho do sacerdote ou a prescrição do médico de família, mas também a decisão do magistrado, que deve pronunciar-se quando ocorrerem dúvidas a respeito desse assunto. / The jurisdictionalization of the social and political pleas happens in the western democratic societies from the second post-war period on. Such phenomenon is clear in the causes submitted to the Court judges’ trial of the Rio Grande do Sul State Court of Justice, that deals with preventive abortion. In the above mentioned pleas, the magistrate is urged to assert about a theme of great social importance, many times due to the law omission, using other areas knowledge concepts to support their trial. It is questioned in what way the magistrate personal, philosophical, religious and of formation convictions influence or not, on these decisions. The loss of authority is pointed as one of the causes of the jurisdictionalization , having in mind that in the traditional families, the spiritual counselor, the family head, the doctor or the priest, used to decide the issues linked to the ethical, religious and political decisions. The judges, considering the loss of authority of the social magistracies, behave as the last democracy guardians in our contemporary societies. This study demonstrates in what way the Rio Grande do Sul magistrates, as social actors, interpret this role, clarifying the existence or not of some discomfort in taking that decisions. The place where the magistrates fulfill their role is the own bureaucratic structure of the rational State, with the consequences that result from this situation. The judicial decision and the medical decision, although having similarities, differentiate themselves , inasmuch as the latter is established in a reliable relation, whereas the other generates a distrust. This research proves that in the pleas that deals with preventive abortion it emerges the theme of the reasoning of the body problems, that afflicts the contemporary citizen, in his/her identity crisis.In this context, today’s society not only needs the advice of the priest or a prescription of a doctor of the family, but also the decision of the magistrate, who should express his/her opinion when doubts occur about this matter.
174

Modificação do pedido e da causa de pedir, na jurisprudência do Superior Tribunal de Justiça, como instrumento do acesso à justiça

Elias Gazal Rocha 30 July 2009 (has links)
A vedação à modificação da demanda é um mecanismo adotado, na absoluta maioria dos ordenamentos processuais rígidos, com o objetivo de impedir a introdução de questões novas ao longo do feito e, com isso, propiciar maior celeridade processual. De outro lado, todavia, permite que muitas questões nele não discutidas possam ser objeto de demandas posteriores, que tendem a envolver as mesmas partes em discussões conexas ao primeiro litígio, gerando desnecessária multiplicação de demandas afins e, em conseqüência, um crescimento do número de processos no Poder Judiciário que poderia ser evitado ou minimizado. Neste estudo, examina-se a jurisprudência construída pelo Superior Tribunal de Justiça (STJ), ao longo de seus 20 anos de existência, em particular quanto ao tema da modificação do elemento objetivo da demanda, com a intenção de identificar as linhas mestras da interpretação ditada pela Corte Superior quanto a essa específica matéria. Procurou-se examinar, igualmente, as obras doutrinárias relacionadas ao mesmo tema, buscando traçar a evolução da interpretação dos juristas e verificar se ela acompanha, e em que medida, o caminho ditado pela jurisprudência do STJ. / The prohibition against modification of the original complaint is a mechanism adopted, in the vast majority of strict legal procedural orders, in order to prevent the introduction of new issues over the course of a lawsuit and thus enhance the speed of proceedings. On the other hand, however, it creates a situation where many issues that are not raised during the course of such proceedings are covered in subsequent claims or complaints, even though they tend to involve the same parties in court battles connected to the original suit. This generates needless multiplication of related cases and, as a result, an increase in the number of cases before the Judiciary that could be avoided or minimized. This study examines the jurisprudence built up at the level of the Superior Court of Justice (STJ) over the course of its 20 years existence, especially regarding the topic of modifying the objective element of the complaint, in order to identify the main lines of interpretation laid down by that higher court as regards this specific issue. Likewise, this study has also sought to examine the doctrinal works related to this same subject, with a view to tracing the evolution of the interpretation of jurists and verifying if it is in keeping, and to what extent, with the path dictated by STJs jurisprudence.
175

Les moyens d’ordre public dans le contentieux relevant de la Cour de justice de l’Union européenne / Grounds of public policy in contentious proceedings before the Court of Justice of the European Union

Clausen, Freya 12 October 2017 (has links)
Le moyen d’ordre public joue un rôle fondamental dans le contentieux relevant de la Cour de justice de l’Union européenne. Ce moyen peut être défini comme celui qui tend à la garantie des règles et valeurs essentielles de l’ordre juridique européen. Il poursuit une finalité résolument objective et tend à la garantie des répartitions des compétences juridictionnelles et décisionnelles, au respect des formes essentielles de toutes procédures, au respect de certains droits fondamentaux d’ordre essentiellement procédural, voire à la sauvegarde de certaines règles substantielles. Dans l’intérêt objectif de la collectivité des justiciables, ce moyen tend ainsi à garantir les équilibres constitutionnels inhérents à la construction européenne en assurant le rôle de chaque acteur dans le déroulement régulier des procédures. Le moyen d’ordre public joue de manière variable dans l’ensemble des procédures contentieuses relevant de la Cour de justice de l’Union européenne. Il est impératif et s’impose tant au juge qu’aux parties. Il doit être examiné et relevé d’office par le juge dès lors qu’il est de nature à influencer la solution du litige. L’obligation du juge s’accommode néanmoins d’une certaine souplesse. Ce moyen peut être invoqué par les parties en dehors des règles de droit commun régissant la recevabilité des moyens. Relevé d’office par le juge ou invoqué par une partie, le moyen d’ordre public doit être soumis au débat contradictoire entre les parties. Un courant jurisprudentiel récent tend ainsi à subjectiviser le régime du moyen d’ordre public au vu des exigences du procès équitable. / Grounds of public policy are of fundamental importance in legal proceedings before the Court of Justice of the European Union (CJEU). They may be defined as grounds intended to safeguard the fundamental rules and values of the European legal order. They pursue a resolutely objective aim and are intended to maintain the allocation of judicial and decision-making powers, to uphold the procedural requirements of all proceedings, to uphold fundamental rights which are essentially procedural in nature, and even to protect the substance of certain legal norms. In the objective interest of the general public, they are intended to safeguard the constitutional balances forming an integral part of European construction by ensuring the participation of every party in the lawful conduct of proceedings. Grounds of public policy play a variable part in proceedings before the CJEU. They are imperative and binding upon both the Court and the parties. They must be examined and, where they determine the outcome of the proceedings, raised ex officio by the judge. However, the Court’s obligation is subject to some flexibility. Grounds of public policy may be raised by the parties regardless of general admissibility requirements. Whether they are raised ex officio by the Court or put forward by a party, such grounds must be subject to an exchange of argument between the parties. Thus, a recent line of case-law seeks to reconcile the rules governing grounds of public policy with the requirements of the right to a fair trial.
176

Le contrôle juridictionnel de la coopération intergouvernementale dans l'Union européenne. Contribution au processus de juridictionnalisation de l’Union. / The judicial control of the intergovernmental cooperation in the European Union. Contribution to the process of judicialization of the European Union.

Bachoué-Pedrouzo, Géraldine 21 November 2012 (has links)
Le contrôle juridictionnel de la coopération intergouvernementale dans l'Union européenne a longtemps fait difficulté. Initialement, la mise à l'écart du juge a conditionné le recours à cette coopération organisée "dans" l'Union. Pourtant, chaque avancée des traités a entraîné un progrès du juge de l'Union et, dès l'origine, la coopération a donné lieu à la formation d'une jurisprudence significative. La coopération intergouvernementale dans l'Union constitue un terrain privilégié d'investigation, susceptible de contribuer à enrichir l'étude d'un processus, celui de la juridictionnalisation de l'Union. Loin de stériliser cette hypothèse, le traité de Lisbonne l'a confirmée et valorisée. L'analyse de la jurisprudence révèle l'existence d'un modèle de contrôle juridictionnel de la coopération intergouvernementale dans l'Union. Celui-ci repose sur le principe d'un contrôle. Forme d'aboutissement du processus, dont elle permet de saisir l'implantation et la portée, l'admission du principe au niveau constitutionnel marque aussi une nouvelle étape dans ce processus. Le juge de l'Union progresse au sein d'un système de contrôle, composé du juge national et de la Cour européenne des droits de l'Homme. Les interactions entre juges sont essentielles pour comprendre l'évolution de l'office du juge de l'Union. S'il est classique d'attendre d'un juge constitutionnel qu'il régule le système institutionnel et qu'il assure la protection des droits fondamentaux, les exigences matérielles et opérationnelles de l'action intergouvernementale contribuent au déploiement d'une fonction juridictionnelle ordinaire. Ces deux axes de travail, principe et fonctions, jettent un éclairage d'ensemble sur le modèle en construction et permettent d'appréhender dans toute sa complétude le processus de juridictionnalisation de la coopération intergouvernementale dans l'Union. / During a long time, the judicial control of the intergovernmental cooperation in the European Union remained a difficulty. Initially, the sideline of the judge conditioned the use of this cooperation, organised “in” the European Union. However, each step forward of the Treaties led to a progress of the judge of the Union and, from the very beginning, cooperation has resulted in the creation of a significant jurisprudence. Indeed, intergovernmental cooperation in the European Union constitutes a privileged field for investigation, which may contribute to enrich the study of a process, the process of judicialization of the European Union. Away from sterilizing this hypothesis, it was eventually confirmed and valued by the Lisbon Treaty. The analyse of the jurisprudence concerning the common foreign and security policy and the police and judicial cooperation in criminal matters reveals the existence of a model of judicial control over the intergovernmental cooperation in the European Union. This model is based on the principle of control. The admission of the principle, at the constitutional level, is a form of outcome of the process; it allows understanding the establishment and the extent of the process, as well as it materializes a new step in this process. The European judge evolves in a system of control, constituted by the national Court and the European Court of Human Rights. The judges’ interactions are essential in order to understand the evolution of the role of the European Union judge. Although it appears classical to expect from a constitutional judge that he rules the institutional system and that he ensures the protection of fundamental rights, the intergovernmental action material and operational requirements contribute to the deployment of an ordinary judicial function. These two axes of research, principle and functions, project a comprehensive highlight on the model under construction, and allow apprehending, in its entirety, the process of judicialization of the intergovernmental cooperation in the European Union.
177

Modificação do pedido e da causa de pedir, na jurisprudência do Superior Tribunal de Justiça, como instrumento do acesso à justiça

Elias Gazal Rocha 30 July 2009 (has links)
A vedação à modificação da demanda é um mecanismo adotado, na absoluta maioria dos ordenamentos processuais rígidos, com o objetivo de impedir a introdução de questões novas ao longo do feito e, com isso, propiciar maior celeridade processual. De outro lado, todavia, permite que muitas questões nele não discutidas possam ser objeto de demandas posteriores, que tendem a envolver as mesmas partes em discussões conexas ao primeiro litígio, gerando desnecessária multiplicação de demandas afins e, em conseqüência, um crescimento do número de processos no Poder Judiciário que poderia ser evitado ou minimizado. Neste estudo, examina-se a jurisprudência construída pelo Superior Tribunal de Justiça (STJ), ao longo de seus 20 anos de existência, em particular quanto ao tema da modificação do elemento objetivo da demanda, com a intenção de identificar as linhas mestras da interpretação ditada pela Corte Superior quanto a essa específica matéria. Procurou-se examinar, igualmente, as obras doutrinárias relacionadas ao mesmo tema, buscando traçar a evolução da interpretação dos juristas e verificar se ela acompanha, e em que medida, o caminho ditado pela jurisprudência do STJ. / The prohibition against modification of the original complaint is a mechanism adopted, in the vast majority of strict legal procedural orders, in order to prevent the introduction of new issues over the course of a lawsuit and thus enhance the speed of proceedings. On the other hand, however, it creates a situation where many issues that are not raised during the course of such proceedings are covered in subsequent claims or complaints, even though they tend to involve the same parties in court battles connected to the original suit. This generates needless multiplication of related cases and, as a result, an increase in the number of cases before the Judiciary that could be avoided or minimized. This study examines the jurisprudence built up at the level of the Superior Court of Justice (STJ) over the course of its 20 years existence, especially regarding the topic of modifying the objective element of the complaint, in order to identify the main lines of interpretation laid down by that higher court as regards this specific issue. Likewise, this study has also sought to examine the doctrinal works related to this same subject, with a view to tracing the evolution of the interpretation of jurists and verifying if it is in keeping, and to what extent, with the path dictated by STJs jurisprudence.
178

A justiça e a vida : um estudo sociológico da judicialização do aborto preventivo no Tribunal de Justiça gaúcho

Deconto, Paula January 2013 (has links)
A jurisdicionalização das demandas sociais e políticas acontece nas sociedades democráticas ocidentais a partir do segundo pós-guerra. Tal fenômeno encontra-se estampado nas causas submetidas ao julgamento dos desembargadores do Tribunal de Justiça do Estado do Rio Grande do Sul, que versam sobre o aborto preventivo. Nas referidas demandas, o magistrado é instado a se pronunciar sobre tema de grande relevância social, muitas vezes em face da omissão da lei, valendo-se de conceitos de outras áreas do conhecimento para amparar o seu julgamento. Questiona-se de que forma as suas convicções pessoais, filosóficas, religiosas e, de formação, influenciam, ou não, nestas decisões. A perda da autoridade é apontada como uma das causas da jurisdicionalização, tendo em vista que nas sociedades tradicionais o conselheiro espiritual, o chefe de família, o médico ou o sacerdote, decidiam questões vinculadas à tomada de decisões éticas, religiosas e políticas. Os juízes, frente à perda de autoridade das magistraturas sociais, se comportam como últimos guardiões da democracia em nossas sociedades contemporâneas. O trabalho demonstra de que forma os desembargadores gaúchos, enquanto atores sociais, interpretam este papel, esclarecendo a existência, ou não, de algum desconforto ao tomarem tais decisões. O lugar em que é cumprido seu papel é aquele próprio de uma estrutura burocrática do Estado racional, com as consequências que decorrem de tal situação. A decisão judicial e a decisão médica, ainda que possuindo semelhanças, se diferenciam, porquanto esta última se funda em uma relação de confiança, enquanto a outra gera uma desconfiança. O trabalho comprova que nas demandas que versam sobre o aborto preventivo surge a temática da lógica dos problemas do corpo, que aflige o cidadão contemporâneo, em sua crise de identidade. Neste contexto, a sociedade de hoje não requer tão somente o conselho do sacerdote ou a prescrição do médico de família, mas também a decisão do magistrado, que deve pronunciar-se quando ocorrerem dúvidas a respeito desse assunto. / The jurisdictionalization of the social and political pleas happens in the western democratic societies from the second post-war period on. Such phenomenon is clear in the causes submitted to the Court judges’ trial of the Rio Grande do Sul State Court of Justice, that deals with preventive abortion. In the above mentioned pleas, the magistrate is urged to assert about a theme of great social importance, many times due to the law omission, using other areas knowledge concepts to support their trial. It is questioned in what way the magistrate personal, philosophical, religious and of formation convictions influence or not, on these decisions. The loss of authority is pointed as one of the causes of the jurisdictionalization , having in mind that in the traditional families, the spiritual counselor, the family head, the doctor or the priest, used to decide the issues linked to the ethical, religious and political decisions. The judges, considering the loss of authority of the social magistracies, behave as the last democracy guardians in our contemporary societies. This study demonstrates in what way the Rio Grande do Sul magistrates, as social actors, interpret this role, clarifying the existence or not of some discomfort in taking that decisions. The place where the magistrates fulfill their role is the own bureaucratic structure of the rational State, with the consequences that result from this situation. The judicial decision and the medical decision, although having similarities, differentiate themselves , inasmuch as the latter is established in a reliable relation, whereas the other generates a distrust. This research proves that in the pleas that deals with preventive abortion it emerges the theme of the reasoning of the body problems, that afflicts the contemporary citizen, in his/her identity crisis.In this context, today’s society not only needs the advice of the priest or a prescription of a doctor of the family, but also the decision of the magistrate, who should express his/her opinion when doubts occur about this matter.
179

A justiça e a vida : um estudo sociológico da judicialização do aborto preventivo no Tribunal de Justiça gaúcho

Deconto, Paula January 2013 (has links)
A jurisdicionalização das demandas sociais e políticas acontece nas sociedades democráticas ocidentais a partir do segundo pós-guerra. Tal fenômeno encontra-se estampado nas causas submetidas ao julgamento dos desembargadores do Tribunal de Justiça do Estado do Rio Grande do Sul, que versam sobre o aborto preventivo. Nas referidas demandas, o magistrado é instado a se pronunciar sobre tema de grande relevância social, muitas vezes em face da omissão da lei, valendo-se de conceitos de outras áreas do conhecimento para amparar o seu julgamento. Questiona-se de que forma as suas convicções pessoais, filosóficas, religiosas e, de formação, influenciam, ou não, nestas decisões. A perda da autoridade é apontada como uma das causas da jurisdicionalização, tendo em vista que nas sociedades tradicionais o conselheiro espiritual, o chefe de família, o médico ou o sacerdote, decidiam questões vinculadas à tomada de decisões éticas, religiosas e políticas. Os juízes, frente à perda de autoridade das magistraturas sociais, se comportam como últimos guardiões da democracia em nossas sociedades contemporâneas. O trabalho demonstra de que forma os desembargadores gaúchos, enquanto atores sociais, interpretam este papel, esclarecendo a existência, ou não, de algum desconforto ao tomarem tais decisões. O lugar em que é cumprido seu papel é aquele próprio de uma estrutura burocrática do Estado racional, com as consequências que decorrem de tal situação. A decisão judicial e a decisão médica, ainda que possuindo semelhanças, se diferenciam, porquanto esta última se funda em uma relação de confiança, enquanto a outra gera uma desconfiança. O trabalho comprova que nas demandas que versam sobre o aborto preventivo surge a temática da lógica dos problemas do corpo, que aflige o cidadão contemporâneo, em sua crise de identidade. Neste contexto, a sociedade de hoje não requer tão somente o conselho do sacerdote ou a prescrição do médico de família, mas também a decisão do magistrado, que deve pronunciar-se quando ocorrerem dúvidas a respeito desse assunto. / The jurisdictionalization of the social and political pleas happens in the western democratic societies from the second post-war period on. Such phenomenon is clear in the causes submitted to the Court judges’ trial of the Rio Grande do Sul State Court of Justice, that deals with preventive abortion. In the above mentioned pleas, the magistrate is urged to assert about a theme of great social importance, many times due to the law omission, using other areas knowledge concepts to support their trial. It is questioned in what way the magistrate personal, philosophical, religious and of formation convictions influence or not, on these decisions. The loss of authority is pointed as one of the causes of the jurisdictionalization , having in mind that in the traditional families, the spiritual counselor, the family head, the doctor or the priest, used to decide the issues linked to the ethical, religious and political decisions. The judges, considering the loss of authority of the social magistracies, behave as the last democracy guardians in our contemporary societies. This study demonstrates in what way the Rio Grande do Sul magistrates, as social actors, interpret this role, clarifying the existence or not of some discomfort in taking that decisions. The place where the magistrates fulfill their role is the own bureaucratic structure of the rational State, with the consequences that result from this situation. The judicial decision and the medical decision, although having similarities, differentiate themselves , inasmuch as the latter is established in a reliable relation, whereas the other generates a distrust. This research proves that in the pleas that deals with preventive abortion it emerges the theme of the reasoning of the body problems, that afflicts the contemporary citizen, in his/her identity crisis.In this context, today’s society not only needs the advice of the priest or a prescription of a doctor of the family, but also the decision of the magistrate, who should express his/her opinion when doubts occur about this matter.
180

Soudní rozhodnutí v oblasti DPH a jejich vliv na tvorbu legislativy / The Case of Law in the Field of Value Added Tax and its Impact on Legislation

Havlíková, Barbora January 2016 (has links)
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.

Page generated in 0.0993 seconds