scholarly journals Unreliable VAT payer

2021 ◽  
pp. 18-36
Author(s):  
Vladimír Balcar
Keyword(s):  
Czech Republic ◽  
Legal Regulation ◽  
Practical Application ◽  
The Czech Republic ◽  
Cross Border ◽  
Dissertation Research

This paper explores legal regulation and practical application of an institute of unreliable VAT payer in the Czech Republic. The paper presents the most important conclusions made by the author within his dissertation research. The first aim is to introduce the institute of unreliable VAT payer and a mechanism of its application to foreign readers in order to enable cross-border comparisons with similar tools used in other states. The second aim of the paper is to confirm or disprove a hypothesis that legal regulation of the institute of unreliable VAT payer does not suffer from any serious deficit which would make it impossible to use this tool properly. The author mainly applies analysis, synthesis and description method. The author came to a conclusion that unreliable VAT payer is a functional tool in practice, but it suffers from several fundamental constitutional deficits.

scholarly journals Development of the Regulation of Insurance Intermediaries in the Czech Republic

2019 ◽  
pp. 343-352
Author(s):  
Martina Krügerová
Keyword(s):  
Czech Republic ◽  
Insurance Coverage ◽  
Distribution Channels ◽  
Legal Regulation ◽  
Main Channel ◽  
Insurance Market ◽  
The Czech Republic ◽  
Registered Intermediaries ◽  
Selection Of

In the insurance market, various distribution channels can be selected to distribute an insurance coverage. The selection of those channels depend on many factors and specific criteria. The insurance intermediaries represent the main channel for external distribution channels (also called the intermediary channel). The aim of this article is to summarise the legal regulation of insurance intermediaries and to show changes in the development of registered intermediaries.

10 Czech Republic

2018 ◽  
Author(s):  
Schweigelová Dana
Keyword(s):  
Czech Republic ◽  
Capital Markets ◽  
Legal Framework ◽  
Civil Code ◽  
The Czech Republic ◽  
Cross Border ◽  
Statutory Law ◽  
Regulatory Regimes ◽  
The Cross

This chapter provides an overview of the legal framework of set-off in the Czech Republic both outside and within the context of insolvency. In the Czech Republic, set-off rights are regulated exclusively by statutory law. General regulations on set-off arrangements are laid down in Sections 1982–1991 of the Czech Civil Code. Other laws relevant to set-off are the Business Corporations Act, the Capital Markets Act, the Financial Collateral Act, and the Act on Insolvency. The chapter first examines set-off between solvent parties, taking into account general regulations, specific regulations under the Business Corporations Act, contractual set-off involving multiple parties, and special regulatory regimes governing set-off in the Czech Republic. It then considers set-off between insolvent parties before concluding with an analysis of set-off issues arising in the cross-border context.

Cross-border cooperation in the Czech-Austrian borderland

2019 ◽  
pp. 68-79
Author(s):  
Yu. I. Budiak ◽  
B. A. Giter ◽  
E. A. Grechko
Keyword(s):  
Czech Republic ◽  
Fire Department ◽  
Economic Factors ◽  
Significant Progress ◽  
Economic Space ◽  
The Czech Republic ◽  
The Sustainable Development ◽  
Economic Relations ◽  
Cross Border ◽  
Cross Border Cooperation

After WWII the transformation of the Czech-Austrian borderlands is connected with destruction of single ethno-cultural and economic space, lengthy period of the border impenetrability, social and economic backwardness of the borderlands. That period of Czech-Austrian relations has had lasting impact, strengthening the mental borders between the Austrian and the Czech that slows the recovery of the ties. The Czech-Austrian interaction within the framework of euroregions play a significant role in the revival of relationships. Among the existing in the Czech Republic euroregions with the participation of Austria (Shumava, Pomoraví, Silva Nortica), only Silva Nortica completely based on bilateral Czech-Austrian cooperation for the sustainable development of border areas. The article examines causes and consequences of the Czech-Austrian ties destruction, as well as the process of their recovery using the case of the Euroregion Silva Nortica. In the paper, we showed the importance of non-economic factors in the development of cross-border cooperation. Despite significant progress in the economic relations between Austria and the Czech Republic, especially in trade and tourism, the interaction in the borderlands remains low. To enhance this interaction, the countries attempts to create new “points of attraction” by consolidation of public services, for example, fire department within the euroregions

scholarly journals Statutory Bar on the Right to Exercise a Mortgage Under the Conditions Applicable in the Slovak Republic and Comparison with the Legal Regulation of the Czech Republic

2021 ◽  
Vol 12 (3) ◽  
pp. 224-238
Author(s):  
Nikola Pacalajová ◽  
Martin Kubinec
Keyword(s):  
Czech Republic ◽  
Real Estate ◽  
Slovak Republic ◽  
Case Law ◽  
Legal Regulation ◽  
Judicial Activism ◽  
Public Records ◽  
The Czech Republic ◽  
The Real Estate ◽  
The Right

Abstract Based on the analysis and comparison of legal regulation and existing case law, the authors present in the paper their opinion on the issue of deleting mortgage with statute-barred claim from public records (Land Registry). The Slovak legal regulation, in contrast with the Czech one, does not include an explicit provision enabling the deletion of mortgage with statute-barred claim from Land Registry. Taking into consideration the aspect of justice, the authors reached the conclusion that even without a normative platform, it is necessary to allow the mortgagor to apply to court to determine that the real estate is not mortgaged and subsequently use the court’s decision as a basis for deletion. However, since the courts decide in this case, using judicial activism, knowingly contrary to the purpose and content of the institute of statutory bar, the authors consider it essential that legislation be adopted as soon as possible to regulate this situation.

scholarly journals A new system and legal regulation of administrative punishment in the Czech Republic

Prawo ◽  
2019 ◽  
Vol 327 ◽  
pp. 311-324
Author(s):  
Lukáš Potěšil
Keyword(s):  
Czech Republic ◽  
Public Administration ◽  
Legal Regulation ◽  
The Czech Republic ◽  
New Approach ◽  
Administrative Punishment ◽  
Administrative Code ◽  
New System

This paper focuses on the new legal regulation that came into effect on 1.07.2017. This represents a relatively new approach to punishment realized by the administrative bodies. The new legal regulation has changed the system of administrative delicts itself as well as practice of administrative bodies. Not only in Poland, where there was a newly-adopted new legal regulation in the Administrative Code KPA, but also in the Czech Republic, we can see how the phenomenon of administrative punishment is becoming important and is an important part of the functioning of public administration. This paper would like to analyze important changes as well as some questions that the new legal regulation in the Czech Republic has brought.

scholarly journals Effectiveness of Judicial Protection against Administrative Silence in the Czech Republic

2019 ◽  
Vol 17 (1) ◽  
pp. 43-68
Author(s):  
Soňa Skulová ◽  
Lukáš Potěšil ◽  
David Hejč ◽  
Radislav Bražina
Keyword(s):  
Decision Making ◽  
Czech Republic ◽  
Statistical Analysis ◽  
Best Practices ◽  
Legal Regulation ◽  
The Czech Republic ◽  
Effective Instrument ◽  
Court Proceedings ◽  
Judicial Protection

This paper is devoted to the issue of judicial protection in case of (or against) administrative silence (inactivity) and its effectiveness on the case study of the Czech Republic. The aim of judicial protection against administrative silence is to help solving or terminating administrative silence quickly, otherwise, an imaginary vicious circle is created. The purpose of the paper is to verify whether judicial protection is indeed effective by surveying the related legislation and court practice (especially the length of proceedings) dealing with the so-called inactivity. The methods of analysis applied are normative analysis, literature review, statistical analysis of decision-making activities of courts and deduction. Our findings establish that due to the excessive length of court proceedings and incomprehensible legal regulation it is difficult to view the judicial protection against administrative silence as being a speedy and effective instrument of remediation of inactivity on the part of administrative authorities. The results can serve as a ground to compare the situation with other similar countries and to exchange best practices.

Legal regulations of induced abortion in Czechoslovakia/ the Czech Republic

2020 ◽  
Vol 69 (4) ◽  
pp. 523-537
Author(s):  
Jan Polák
Keyword(s):  
Health Care ◽  
Czech Republic ◽  
Health Care Reform ◽  
Legal Regulation ◽  
Induced Abortion ◽  
Health Minister ◽  
Legal Regulations ◽  
The Czech Republic ◽  
Abortion Law

The purpose of this study is to familiarise readers with the legal regulations of induced abortion and to sketch the mental background leading to their approval in the Czech Republic from 1918 until now. It presents the Austrian- Hungarian law which the Czechoslovak Republic took and which was valid until 1950. It explains the communistic legal regulation, valid between 1950 and 1957. It points out the personality of the Health minister who was responsible for the legalisation of abortion in 1957. It also states modifications to the implementing regulations until 1986 when a new abortion law with the corresponding ordinance was enacted. At the end, it mentions an attempt to adjust this law in 2003 and presents some positions in the debate concerning a planned health care reform in 2008.

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