This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. The main signs are subject, object, ground, rate and due of tax. The secondary signs are liberation of tax, tax-free parts of tax and abatement of tax. The third chapter describes rights and duties tax-payers in the cases applying abatements of tax, applying tax-free parts of tax and presentation of tax return. The fourth chapter given information on duties of eployers. This duties refer to advance payments and their annual clearing and another duties along § 38j Tax Law. The fifth chapter practic demostrates problems with the breaking of duties emplyers. They are described the results of breaking of duties employers. In the next paragraph concentrates on duties of trustee in bankruptcy. The Conclusion...

O presente trabalho busca analisar a evolução da discussão dogmática sobre a relação entre direito interno e direito internacional na jurisprudência do Supremo Tribunal Federal. A pesquisa dedica especial atenção a três casos específicos, julgados entre 2008 e 2010, que são representativos de uma nova fase no entendimento corte, em que o Supremo Tribunal Federal tratou de uma série de questões inéditas na sua jurisprudência. São eles a decisão, em 2008, sobre a prisão civil do depositário infiel, proibida pela Convenção Americana de Direitos Humanos; a ADPF no 101, de 2009, sobre a importação de pneus usados e remoldados, cuja regulamentação também foi objeto de decisões no âmbito do Mercosul e da OMC; e a ADPF no 153, de 2010, que discutiu a Lei da Anistia, também tratada na Corte Interamericana de Direitos Humanos. Mapeando as discussões dogmáticas nesses casos, busca-se identificar as implicações dos tratados internacionais e das decisões de tribunais internacionais para o ordenamento jurídico brasileiro, bem como as contradições e omissões de tais decisões. A análise do desenvolvimento da jurisprudência do Supremo Tribunal Federal considera as transformações ocorridas no direito internacional a partir do final da Segunda Guerra Mundial e as mudanças incorporadas às constituições brasileiras, e em especial a Constituição de 1988 e a sua Emenda no 45, de 2004. / This study seeks to analyze the evolution of the dogmatic debate on the relationship between domestic and international law in the Brazilian Supreme Courts case law. The research devotes special attention to three specific cases, decided between 2008 and 2010, which are representative of a new phase in the courts understanding, in which the Supreme Court has dealt with completely new issues. These cases are the following: the decision in 2008 on the civil imprisonment of an unfaithful trustee, prohibited by the American Convention on Human Rights; ADPF No. 101, from of 2009, on the import of used tires, which had also been the subject of decisions within Mercosur and WTO; and ADPF No 153, from 2010, which discussed the Brazilian Amnesty Act, also addressed by the Interamerican Court of Human Rights. By mapping dogmatic discussions of these cases, I seek to identify the implications of international treaties and decisions of international tribunals for the Brazilian legal system, as well as the contradictions and omissions of such decisions. The analysis of the development of the Supreme Courts case law considers the transformation occurring in international law since the end of World War II and the changes incorporated into the Brazilian constitutions, and in particular the Constitution of 1988 and its Amendment No 45 of 2004.

The work puts mind to juvenile delinquency focused on proceeding at law about juvenile offenders and precautions that can be enjoined to children younger than 15 years if they commit a fort. It is also engaged in institutions who work with these offenders and describe their possibility of theirs care. The first part of the work deals with statistical data about situation of children´s criminality in 2007 and its development since 1989. It also characterizes some special features of criminal activity of children and basic factors that influences delinquent behavior of a child. It attends to a discussed topic of lowing the age limit of criminal liability. The most important part of the work contains some information about mentioned proceeding at law about juvenile offenders and enjoined precautions. It describes some institutions where the child can be send and describes other possibilities of institutions such as police, school, welfare centre headed by parole officer, educational-psychology service or mental home. It goes into a family, law precautions in it. It speaks about voluntary programs that attend to work with delinquent children. The end of the work describes some more ways from foreign countries of help of juvenile delinquents.

O presente trabalho busca analisar a evolução da discussão dogmática sobre a relação entre direito interno e direito internacional na jurisprudência do Supremo Tribunal Federal. A pesquisa dedica especial atenção a três casos específicos, julgados entre 2008 e 2010, que são representativos de uma nova fase no entendimento corte, em que o Supremo Tribunal Federal tratou de uma série de questões inéditas na sua jurisprudência. São eles a decisão, em 2008, sobre a prisão civil do depositário infiel, proibida pela Convenção Americana de Direitos Humanos; a ADPF no 101, de 2009, sobre a importação de pneus usados e remoldados, cuja regulamentação também foi objeto de decisões no âmbito do Mercosul e da OMC; e a ADPF no 153, de 2010, que discutiu a Lei da Anistia, também tratada na Corte Interamericana de Direitos Humanos. Mapeando as discussões dogmáticas nesses casos, busca-se identificar as implicações dos tratados internacionais e das decisões de tribunais internacionais para o ordenamento jurídico brasileiro, bem como as contradições e omissões de tais decisões. A análise do desenvolvimento da jurisprudência do Supremo Tribunal Federal considera as transformações ocorridas no direito internacional a partir do final da Segunda Guerra Mundial e as mudanças incorporadas às constituições brasileiras, e em especial a Constituição de 1988 e a sua Emenda no 45, de 2004. / This study seeks to analyze the evolution of the dogmatic debate on the relationship between domestic and international law in the Brazilian Supreme Courts case law. The research devotes special attention to three specific cases, decided between 2008 and 2010, which are representative of a new phase in the courts understanding, in which the Supreme Court has dealt with completely new issues. These cases are the following: the decision in 2008 on the civil imprisonment of an unfaithful trustee, prohibited by the American Convention on Human Rights; ADPF No. 101, from of 2009, on the import of used tires, which had also been the subject of decisions within Mercosur and WTO; and ADPF No 153, from 2010, which discussed the Brazilian Amnesty Act, also addressed by the Interamerican Court of Human Rights. By mapping dogmatic discussions of these cases, I seek to identify the implications of international treaties and decisions of international tribunals for the Brazilian legal system, as well as the contradictions and omissions of such decisions. The analysis of the development of the Supreme Courts case law considers the transformation occurring in international law since the end of World War II and the changes incorporated into the Brazilian constitutions, and in particular the Constitution of 1988 and its Amendment No 45 of 2004.

This diploma thesis describes possible options of dealing with bankruptcy of chosen company with wider focus on economic aspects. The theoretical part of the thesis deals with possibilities how to resolve bankruptcy, course of insolvency proceedings, activities of insolvency trustee, status of creditors and registration of creditor’s receivables. The practical part deals with evaluation of economical situation of chosen company with recommendations for creditors, whether it is more advantageous to maintain the company operating, according to financial results (reorganization) or whether it is better to sell all of company’s assets (bankruptcy), and to cease its activities.

Les trusts anglo-américains (anglais, américain et des Iles Cook) coexistent avec les trusts de droit civil (les fidéicommis argentin, bolivien, panaméen et la fiducie française). Ils appartiennent aux deux familles de droit de Common Law et romano-germanique et ont des structures différentes. Les trusts exprès anglo-américains sont créés par acte unilatéral du constituant et mettent en place une relation trustee-bénéficiaire. Les trusts de droit civil sont créés par contrat (ou testament) entre le constituant et le fiduciaire et ne donnent pas des droits réels aux bénéficiaires. Malgré leur différence de structure, les deux trusts fonctionnent de manière équivalente, grâce au transfert de propriété au fiduciaire et à l’étanchéité du patrimoine fiduciaire. Les réserves héréditaires sont un élément extérieur à la structure des trusts testamentaires ; ceux-ci fonctionnent de manière analogue. Les techniques d’investissement et de gestion fiduciaire sont aussi similaires : des clauses conditionnelles d’accès ou fin de la propriété fiduciaire et des pouvoirs discrétionnaires donnés au trustee sont communs aux deux modèles de trust. La séparation du patrimoine sert à mettre en place des trusts de gestion, de protection ou de garantie de financement de projet, de défaisance ou de titrisation. Le fonctionnement du FCP, similaire à celui des Unit Trusts, devrait donner la propriété fiduciaire des actifs au dépositaire. Des éléments de la loi, extérieurs à la structure de la fiducie, qui n’existent pas chez ses homologues latino et anglo-américains, empêchent son fonctionnement normal. Nous proposons de modifier la loi sur la fiducie, sur les FCP et les fonds de titrisation / Anglo-American express private trusts, Latin-American fideicomiso and French fiducia”. Common Law trusts (English, American and Cook Islands) co-exist with civil law domestic trusts (Argentinean, Bolivian and Panamanian fideicomiso and French fiducia). They belong to the Common Law and continental law families respectively and have different structures. Anglo-American express trusts are settled by a settlor (declaration, gift) or by a will that creates an equitable relationship between the trustee and the cestui, whereby both share legal and equitable interests on the trust property. Civil law trusts are settled by a contract between the settlor and the trustee and by a will. Thus, a civil law trust beneficiary has only personal remedies against a trustee in respect of breach of trust. Despite the structural differences, both types of trusts operate in similar ways, due to the transfer of property to the trustee and the separation of the trust property. Testamentary trusts also work in a similar way; forced heirship is an external element of both. Trust managing and investment techniques and practices are also similar: condition precedent and condition subsequent clauses and discretionary trusts and powers are common to both trust models. Separation of the trust property allows for the settlement of protective trusts, trusts for project financing, defeasance and securitization. French Mutual Funds are comparable to Unit Trusts. Both should give legal title to the trustee (custodian). External elements of French law, which do not exist in Anglo or Latin American trusts, restrain the normal operation and use of French fiducia. We propose to modify the fiducia, mutual and securitization funds law.

In economic and legal practice situations often occur when infringement of rights or neglect of duty can{\crq}t be sanctioned by common means of procedural law. The most typical example of this is when the debtor has liabilities towards a number of creditors and it isn{\crq}t within his power to fulfill them all. Such a situation is usually described as bankruptcy and it is solved in accordance with the Bankruptcy Act. Bankruptcy is considered to be the last resort of settlement of unfavourable financial and economic relations between the creditor and the debtor and it leads to the settlement of their property relations. The purpose and the aim of this procedure is to settle the liabilities towards the aggrieved parties, so that all creditors of one debtor which is in bankruptcy get as equal and just satisfaction as possible. Liquidation or reorganization of multinational companies which are in bankruptcy causes a whole range of legal complications. The expansion of multinational companies and also the considerable number of great bankruptcies with international effects has triggered a debate about the need of creating a system which would involve solving such situations in transnational context.

La constitution d’une fiducie-trust a comme effet la création d’une universalité juridique, le patrimoine fiduciaire-trust fund. De cette universalité, les bénéficiaires-cestuis que trusts tirent les avantages que le constituant-settlor a prévu pour eux ; ainsi pour qu’ils puissent obtenir leurs avantages, il faut que le patrimoine fiduciaire-trust fund soit en bon état. D’où l’importance d’avoir des moyens adéquates qui protègent le patrimoine fiduciaire-trust fund. Dans le cas contraire, les possibilités que le but d’une fiducie-trust déterminée soit réalisé se réduisent, et l'efficacité de l'ensemble de l'institution est remise en question. La protection du patrimoine fiduciaire-trust fund commence par des moyens qui évitent à cette universalité d’être endommagée. Puisque toute action, comme toute inaction du fiduciaire-trustee, peut avoir des effets négatifs sur le patrimoine fiduciaire-trust fund, il faut empêcher qu’il endommage cette universalité. A l’égard du fiduciaire-trustee, le patrimoine fiduciaire-trust fund encourt deux dangers : non seulement que le fiduciaire-trustee agisse dans un intérêt autre que celui des cestuis que trusts, mais aussi qu’il soit négligent dans l’exécution de ses obligations. Pour faire face à ces dangers, et empêcher que le patrimoine fiduciaire-trust fund soit endommagé par le fiduciaire-trustee, deux obligations lui sont imposées : le devoir de loyauté-duty of loyalty et le devoir de diligence-duty of care. D’autre part, si le patrimoine fiduciaire-trust fund peut être endommagé par le fiduciaire-trustee, il peut aussi être endommagé par des tiers. La protection à l’égard des tiers commence en faisant du fiduciaire-trustee le titulaire des droits mis en fiducie-trust (s’il s’agit d’une propriété, il sera propriétaire ; s’il s’agit d’une créance, il sera créancier) ; elle se poursuit en rendant les biens fiduciés, et donc le patrimoine fiduciaire-trust fund, indépendants du patrimoine du fiduciaire-trustee.Bien qu’il existe des moyens préventifs de protection du patrimoine fiduciaire-trust fund, ces moyens ne sont pas infaillibles. Ainsi, quand le patrimoine fiduciaire-trust fund est endommagé, il est nécessaire que le constituant et les bénéficiaires-cestuis que trusts disposent de recours pour faire face aux préjudices soufferts par cette universalité. Parmi les moyens curatifs de protection, on en trouve de nature personnelle : ceux dont les remèdes visent l’exécution en nature de la fiducie-trust et ceux qui visent la réparation du patrimoine fiduciaire-trust fund. Pour réparer le dommage causé au patrimoine fiduciaire-trust fund, on trouve aussi des remèdes de nature réelle. Si le droit anglais offre de vrais remèdes réels, en revanche le droit français offre de « faux » remèdes réels puisque, même si ces remèdes ne sont pas stricto sensu des remèdes réels, ils ont des effets analogues aux remèdes du droit anglais. / The constitution of a fiducie-trust has the effect of creating a patrimoine fiduciaire-trust fund. Because the beneficiaries obtain their benefits from the patrimoine fiduciaire-trust fund it has to be in a condition that permits them to obtain those benefits. Hence the importance of having adequate means to protect the patrimoine fiduciaire-trust fund. The protection of the patrimoine fiduciaire-trust fund starts by preventing it from being harmed. Since any action or any inaction of the fiduciaire-trustee can have negative effects on the patrimoine fiduciaire-trust fund, it is necessary to begin by protecting it from the fiduciaire-trustee. There are two situations which have been proven to be dangerous to the patrimoine fiduciaire-trust fund: a) when the fiduciaire-trustee acts in an interest other than that of those of the beneficiaries and b) when the fiduciaire-trustee is negligent in the performance of his obligations. To cope with these two problems and to prevent the patrimoine fiduciaire-trust fund from being damaged by the fiduciaire-trustee, two obligations are imposed upon him: a) the devoir de loyauté-duty of loyalty and b) the devoir de diligence-duty of care. If the patrimoine fiduciaire-trust fund is at risk of the actions of the fiduciaire-trustee, it is also at risk of the actions of third parties. The protection of the patrimoine fiduciaire-trust fund from third parties begin by the ownership of the fiduciaire-trustee and continues by separating the patrimoine fiduciaire-trust fund from the personal property of the fiduciaire-trustee. Because the preventive measures that protect the patrimoine fiduciaire-trust fund are not infallible, it is necessary that the constituant and the beneficiaries have access to legal remedies for when the patrimoine fiduciaire-trust fund has been damaged. Among the remedial protection are those of personal nature, including remedies for specific enforcement of the fiducie-trust and those that tend to repair the patrimoine fiduciaire-trust fund. To repair the damage caused to the patrimoine fiduciaire-trust fund there are also real remedies. If English law provides true real remedies, in contrast to French law offers "fake" real remedies because even if the nature of those remedies are not strictly real, they have similar effects to those offered by English law.

This thesis deals with takeovers in the Czech environment according to the Insolvency Act No. 182/2006 Coll., which passed an amendment to the 1. 1. 2008. There are methods of resolving insolvency of the debtor and principles of insolvency proceedings which should be followed during the insolvency process. Work distinguishes friendly and hostile takeover. The theoretical part provides an overview of possible ways of takeover, the reasons that motivate new owners to think about a possible takeover and globally applicable defense strategies. Another theoretical starting point is consideration of the reorganization of the company, which may be conducted by both the debtor and of the creditor(s). The practical part describes the hostile takeover of SAZKA from its history, through description of the key moments of crisis to insolvency proceedings which resulted in the bankruptcy of the debtor. Subsequent hostile takeover was directed by PPF and KKCG, which bought up commitment wagers and therefore became important creditors (controlling the betting and lottery activities) and later winner of the tender for the sale of the entire company. This case is a textbook example of takeover of the company, which had fallen into financial distress. The battle for the largest lottery company in the country was very hard, long and eventually resulted in a very profitable business, which fell into the arms of a single owner.

This thesis brings together two responses to the question ‘how can the law extend the timeframe for environmentally relevant decision-making?’ The first response is drawn from the context of institutional investment, and addresses the timeframe and breadth of environmental considerations in pension fund investment decision-making. The second response is related to the context of public environmental decision-making by legislators, the judiciary, and administrators. Three themes underlie and bind the thesis: the challenges to decision-making posed by the particular temporal and spatial characteristics of environmental problems, the existence and effects of short-termism in a variety of contexts, and the legal notion of the trust as a means for analysing and addressing problems of a long-term or intergenerational nature. These themes are borne out in each of the four substantive chapters. Chapter III sets out to demonstrate the theoretical potential of pension funds to drive the reduction of firms’ environmental impact, and, focusing particularly on the notion of fiduciary duty, explores the barriers that stand in their way. Chapter IV provides a practical application of the theoretical recommendations outlined in its predecessor. It provides a framework outlining how pension funds might implement a longer term, more sustainable approach to investing. The second half of the thesis, operating in the context of public environmental decision-making, is centred upon a particularly poignant legal notion with respect to the environment and time: the concept of intergenerational equity. Just as the first half of the thesis deals with the timeframes relevant to investment decision-making by pension funds within the bounds of fiduciary duty, largely a private law affair with public implications, the second half of the thesis is concerned with the principle of intergenerational equity as a means for extending the decision-making timeframe of legislative, judicial and administrative decision-makers. As previous analyses of the concept of intergenerational equity provide little insight into its practical implications when applied to particular factual situation, Chapter V sets out the structure of the principle of intergenerational equity as revealed by case law. Chapter VI brings together the issues from the first three papers by conceptualising intergenerational equity in resource management as an issue of long-term investment. Long-term environmental decision-making faces many obstacles. Individual behavioural biases, short-term financial incentive structures, the myopic pressures of the electoral cycle and the tendency of the common law to reinforce the (often shorttermist) status quo all present significant barriers to the capacity of both private and public decision-makers to act in ways that favour the longer term interests of the environment. Nonetheless, this thesis argues that there is reason for hope: drawing upon the three themes that underlie all of the substantive Chapters, it articulates potential legislative changes and recommends the adoption of particular governance structures to overcome barriers to long-term environmental decision-making.