scholarly journals Declaration of Tax Information in Constitutional Court Cases in the Czech Republic

2019 ◽  
Vol 4 (1) ◽  
pp. 58-70
Author(s):  
Tomáš Sejkora
Keyword(s):  
Czech Republic ◽  
Case Law ◽  
Fundamental Rights ◽  
Constitutional Court ◽  
Court Cases ◽  
The Czech Republic ◽  
Scientific Methods ◽  
Charter Of Fundamental Rights ◽  
Fundamental Rights And Freedoms ◽  
Law And Legislation

This contribution is focused on the trend to demand various declaration of taxable persons via specific forms issued based only on the wide and vague authorisation of the Ministry of Finance of the Czech Republic. The aim of this paper is to familiarise readers with the relevant Czech regulation and case law of the Czech Constitutional Court and to provide conclusions evaluating this case law and legislation. The beginning of this paper is devoted to respective provisions of the Tax Procedure Code, Charter of Fundamental Rights and Freedoms, Act on VAT and Act on Transactions evidence. Then, the part dealing with the development of the Constitutional Court approach evaluating the practice of the tax administration follows. Finally, the author provides his conclusions estimating future development in this issue. Scientific methods used in this paper are analysis, induction, deduction and description. The aim of the contribution is therefore the evaluation how the recent case law will affect the current legislation and what steps should be made by the Czech Parliament.

scholarly journals RIGHT TO HEALTHCARE: SUSTAINABILITY OF THE INSURANCE SYSTEM AND THE SITUATION IN THE CZECH REPUBLIC / DIREITO À SAÚDE: SUSTENTABILIDADE DO SISTEMA PÚBLICO DE SEGUROSAÚDE E A SITUAÇÃO NA REPÚBLICA TCHECA

2016 ◽  
Vol 16 ◽  
pp. 69-82
Author(s):  
Petr Sustek ◽  
Michaela Povolna
Keyword(s):  
Public Health ◽  
Czech Republic ◽  
Health Insurance ◽  
Fundamental Rights ◽  
Public Health Insurance ◽  
The Czech Republic ◽  
Charter Of Fundamental Rights ◽  
Constitutional Right ◽  
Healthcare Rationing ◽  
Fundamental Rights And Freedoms

The article deals with the question of right to healthcare as it is set by the Charter of Fundamental Rights and Freedoms of the Czech Republic and at the same time with the question of rationing in healthcare. Rationing in healthcare generally means a process realized by providing different levels of healthcare. In the Czech Republic, rationing in healthcare is rather based on a limitation of a treatment’s payment from public health insurance which, however, does not fit the common definitions of rationing. By describing and explaining these crucial questions the article discusses the possibility to limit the constitutional right to healthcare covered by public health insurance in the Czech Republic and shows these possibilities which are based on provisions of the Act No. 48/1997 Sb., on public health insurance. More widely it questions whether the system of public health insurance in the Czech Republic is sustainable at all.Keywords: Healthcare. Rationing. Public health insurance.

The EU Treaties and the Charter of Fundamental Rights

2019 ◽  
Keyword(s):  
Current Practice ◽  
Case Law ◽  
Fundamental Rights ◽  
Legal Service ◽  
Eu Law ◽  
Charter Of Fundamental Rights ◽  
Rights Offering ◽  
Law And Legislation ◽  
Fast Access ◽  
The Eu

This Commentary provides an article-by-article summary of the TEU, the TFEU, and the Charter of Fundamental Rights, offering a quick reference to the provisions of the Treaties and how they are interpreted and applied in practice. Written by a team of contributors drawn from the Legal Service of the European Commission and academia, the Commentary offers expert guidance to practitioners and academics seeking fast access to the Treaties and current practice. The Commentary follows a set structure, offering a short overview of the Article, the Article text itself, a key references list including essential case law and legislation, and a structured commentary on the Article itself. The editors and contributors combine experience in practice with a strong academic background and have published widely on a variety of EU law subjects.

scholarly journals La aplicación judicial de la CDFUE; un decálogo a partir de la jurisprudencia del Tribunal de Justicia de la Unión Europea

2017 ◽  
pp. 333
Author(s):  
Rafael Bustos Gisbert
Keyword(s):  
Case Law ◽  
Fundamental Rights ◽  
Constitutional Court ◽  
The European Union ◽  
Basic Point ◽  
Derechos Humanos ◽  
High Courts ◽  
Court Of Justice ◽  
European Court ◽  
Charter Of Fundamental Rights

En este ensayo se pretende examinar cuáles son las pautas que ha de seguir el juez nacional cuando se enfrenta a la aplicación de la CDFUE. El punto de referencia básico en esta materia ha de ser la jurisprudencia sobre el tema del Tribunal de Justicia de la Unión Europea. De forma complementaria habrá de tenerse en cuenta la posición del Tribunal Constitucional y del Tribunal Europeo de Derechos Humanos. A partir de lo ocurrido en los casos más importantes hasta ahora planteados se pretende esclarecer cuándo y cómo ha de seguirse la jurisprudencia de los tres altos tribunales.This essay tries to establish the basic patterns that judges must follow when facing the adjudication of the Charter of Fundamental Rights of the European Union. The basic point of reference is the case law of the European Court of Justice. But they also must be take into account the case law of the Spanish Constitutional Court and the European Court of Human Rights. After the study of the most important cases in the topic, the essay attempts to clarify when and how to follow the jurisprudence of these High Courts.

Twenty years later: Application of the Charter of Fundamental Rights of the European Union as an Anthropocentric and Innovative Document

2021 ◽  
Vol 23 (129) ◽  
pp. 23
Author(s):  
Angelo VIGLIANISI FERRARO ◽  
Goran Ilik
Keyword(s):  
Case Law ◽  
Fundamental Rights ◽  
Legal Obligation ◽  
Eu Law ◽  
The European Union ◽  
Charter Of Fundamental Rights ◽  
Fundamental Rights And Freedoms ◽  
The Guardian ◽  
The Eu

The paper analyzes the legal content and scope of the norms of the Charter of Fundamental Rights of the EU and their meaning and application as a para-constitutional document of anthropocentric and innovative nature in the last twenty years. Special attention is paid to the place and role of the CJEU as a judicial body in charge of implementing and harmonizing EU law. The article also deals with the possibility of direct application of the norms of the Charter, both vertically and horizontally. In addition, the paper cites the CJEU case law to confirm the thesis that it must undertake a moral and legal obligation in order to impose itself not only as a creator of legal doctrines but also as the guardian of the fundamental rights and freedoms of the EU.

13. Copyright and Related Rights Exceptions and Limitations

2019 ◽  
pp. 310-340
Author(s):  
Justine Pila ◽  
Paul L.C. Torremans
Keyword(s):  
Case Law ◽  
Fundamental Rights ◽  
Central Theme ◽  
The European Union ◽  
Growing Body ◽  
Exceptions And Limitations ◽  
Charter Of Fundamental Rights ◽  
Fundamental Rights And Freedoms ◽  
Article 5 ◽  
Domestic Law

This chapter concludes the discussion of European copyright and related rights law by considering the exceptions and limitations permitted (and potentially, required) by Article 5(2) to (4) of the Information Society Directive. A central theme is the increasing challenge being presented to domestic law- and decision-making by the EU law of fundamental rights, including the growing body of EU case law regarding the implications of the Charter of Fundamental Rights and Freedoms of the European Union for the scope and enforcement of copyright and related rights and the coherence and consistency of the emerging jurisprudence in this area.

scholarly journals El valor de posición de la carta de derechos fundamentales en la comunión constitucional europea

2017 ◽  
pp. 85
Author(s):  
Pedro Cruz Villalón
Keyword(s):  
Direct Consequence ◽  
Case Law ◽  
Fundamental Rights ◽  
Place Value ◽  
Constitutional Court ◽  
The European Union ◽  
Present Contribution ◽  
Member States ◽  
El Sistema ◽  
Charter Of Fundamental Rights

Metafóricamente hablando la Carta de los Derechos Fundamentales de la Unión Europea es como el sistema venoso por el que actualmente circula la cultura de los derechos fundamentales en el espacio constitucional de la Unión. Esta condición estratégica emergente de la Carta no debe entenderse como consecuencia exclusiva y directa del Derecho de la Unión interpretado por el Tribunal de Justicia de la Unión. Los tribunales de los Estados miembros también desempeñan un papel crucial en la consolidación del valor de posición de la Carta. Este trabajo analiza la funcionalidad dual de la Carta, en el ordenamiento jurídico de la Unión y en el de los Estados miembros. Para ello se presta especial atención a la decisión del Tribunal Constitucional austriaco de 14 de marzo de 2012, más conocida como la «Decisión sobre la Carta», y a la jurisprudencia que deriva de ella.Metaphorically speaking the Charter of Fundamental Rights of the European Union (CFR) is the venous system through which the culture of fundamental rights circulate nowadays in the constitutional space of the Union. This emerging strategic condition of the CFR is not to be read as the sole and direct consequence of Union Law as interpreted by the ECJ. Member States apex courts are also playing a crucial role in consolidating the place value of the CFR. The present contribution examines the dual functionality of the CFR both in the legal order of the Union and that of the member States. Thereby it pays particular attention to the ruling of the Austrian Constitutional Court dated March 14th 2012, better known as “the Charter decision”, as well as the ensuing case law.

Hic Sunt Nationes: The Elusive Limits of the EU Char ter and the German Constitutional Watchdog: Court of Justice of the European Union: Judgment of 26 February 2013, Case C-617/10 Åklagaren v. Hans Åkerberg Fransson

2013 ◽  
Vol 9 (2) ◽  
pp. 315-334 ◽  
Author(s):  
Filippo Fontanelli
Keyword(s):  
Case Law ◽  
Fundamental Rights ◽  
Constitutional Court ◽  
The European Union ◽  
Eu Legislation ◽  
Ne Bis In Idem ◽  
Charter Of Fundamental Rights ◽  
German Constitutional Court ◽  
Theoretical Foundations ◽  
The Eu

In late February 2013, the ECJ handed down the Åkerberg Fransson preliminary ruling (Fransson), a ten-page decision which tackled the unresolved issue of the application of the EU Charter of Fundamental Rights (the Charter) to domestic measures. Notwithstanding the Advocate General's effort to investigate the theoretical foundations that legitimise this projection of the Charter upon state acts, the ECJ delivered a judgment which largely followed in the pattern of its own anodyne case-law on general principles. The judgment confirmed that the Swedish measures at stake – cumulating administrative and criminal penalties for tax evaders – ‘implemented’ EU law insofar as they contributed to the effective collection of VAT, one of the sources of the EU's budget. As a consequence, it is for the Swedish judge to check their compliance with the Charter's norm on ne bis in idem. This decision confirms that the Charter applies to national measures that do not transpose EU legislation and happen to fall within its scope only incidentally.Regardless of the relative conservativeness of this finding, its implications are fated to displease member states and the reasoning of the Court was not compelling enough to prevent distinguishing and criticism. The first attack was promptly brought by the German Constitutional Court, which in its anti-terror database decision made clear that it subscribes only to a restrictive reading of Fransson and does not accept that the Charter applies to domestic measures whose objectives are set domestically, even if their purposes are shared by EU legislation.

scholarly journals Friendly Takeover, or: the Power of the ‘First Word’. The German Constitutional Court Embraces the Charter of Fundamental Rights as a Standard of Domestic Judicial Review

2020 ◽  
Vol 16 (2) ◽  
pp. 187-212 ◽  
Author(s):  
Daniel Thym
Keyword(s):  
Judicial Review ◽  
Case Law ◽  
Fundamental Rights ◽  
Constitutional Court ◽  
Eu Law ◽  
Court Of Justice ◽  
Gradual Evolution ◽  
Charter Of Fundamental Rights ◽  
German Constitutional Court ◽  
Constitutional Identity

Five decades of interaction between the Bundesverfassungsgericht and the Court of Justice – Reversal of the Solange decisions – Jurisdictional upgrade of the Charter under domestic constitutional law – Continuity of the ultra vires and constitutional identity caveats – Differences between the First and Second Senate in the approach towards EU law – Preliminary references as a new normality – Projection of the experience and doctrinal rigour of the German fundamental rights case law on the European level – ‘Primary’ application of the Grundgesetz as pragmatic guidance – Gradual evolution of overarching standards – Ordinary courts as an institutional counterbalance to the Bundesverfassungsgericht – Insistence on leeway for relative national autonomy in the interpretation and application of the Charter.

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