Pub Date : 2022-12-09DOI: 10.14712/23366478.2022.46
Petr Kotáb
The text deals with certain problems of taxation in the Czech Republic of passive income from bonds, namely government bonds and Eurobonds. It follows in brief the historical development of taxation by income taxes of interest yields from bonds over the last 30 years, i.e., from the inception of the first tax system of the independent Czech Republic. It takes notice of the fluctuations of tax exemptions over the time and attempts to establish, sometimes not very discernible, reasons for the introduction and abolition of such exemptions. It criticizes the lack of stability and adherence to legal principles of the statutory regulation resulting in a potential negative impact of the same on Czech bond issuers and investors in financial markets.
{"title":"Vybrané problémy zdanění pasivních příjmů z dluhopisů","authors":"Petr Kotáb","doi":"10.14712/23366478.2022.46","DOIUrl":"https://doi.org/10.14712/23366478.2022.46","url":null,"abstract":"The text deals with certain problems of taxation in the Czech Republic of passive income from bonds, namely government bonds and Eurobonds. It follows in brief the historical development of taxation by income taxes of interest yields from bonds over the last 30 years, i.e., from the inception of the first tax system of the independent Czech Republic. It takes notice of the fluctuations of tax exemptions over the time and attempts to establish, sometimes not very discernible, reasons for the introduction and abolition of such exemptions. It criticizes the lack of stability and adherence to legal principles of the statutory regulation resulting in a potential negative impact of the same on Czech bond issuers and investors in financial markets.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44038435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-09DOI: 10.14712/23366478.2022.54
M. Sedláček
Book review on Martin Štika: Milostivé léto II (zákon č. 214/2022 Sb., o zvláštních důvodech pro zastavení exekuce a o změně souvisejících zákonů). Komentář [e-kniha]. Praha: Wolters Kluwer ČR, 2022.
{"title":"Martin Štika. Milostivé léto II (zákon č. 214/2022 Sb., o zvláštních důvodech pro zastavení exekuce a o změně souvisejících zákonů). Komentář [e-kniha]","authors":"M. Sedláček","doi":"10.14712/23366478.2022.54","DOIUrl":"https://doi.org/10.14712/23366478.2022.54","url":null,"abstract":"Book review on Martin Štika: Milostivé léto II (zákon č. 214/2022 Sb., o zvláštních důvodech pro zastavení exekuce a o změně souvisejících zákonů). Komentář [e-kniha]. Praha: Wolters Kluwer ČR, 2022.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43019158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-09DOI: 10.14712/23366478.2022.52
Vít Švestka
This paper aims to research the mandatory transfer of contractual obligations under the institute of the transfer of enterprise (or its part) under the Czech law. The transfer of business enterprises was reintroduced in the Czech law in more than 30 years ago, however to this day, the case law has not been united regarding the transfer of contractual rights and obligations. The author tries to conduct research by solving two case studies relating to the statutory guarantee of the transferor for the transferred debts. The first case study relates to the question, whether the transferor guarantees fulfilment of debts under specified framework agreements, provided the creditor has not consented to the transfer of the enterprise. In case of first study, the author succeeded to find solution under the current case law of the Czech Supreme Court. The aim of the second case study is to answer the question of “shared agreements” in case of the transfer of part of business enterprise, in particular whether there are any principles of determination which rights and obligations under shared agreement are subject of the transfer. According to the Czech Civil Code, the same principles as in case of the transfer of a whole enterprise should also be applied to the transfer of part of an enterprise, however there is no statutory nor doctrinal support on how to proceed in case of shared agreements. Although the current doctrine and case law provide no specific principles regarding which rights and obligations are transferred along with the part enterprise, the author provides an approach based on logical and teleological interpretation of the principles of enterprise transfer. The most preferred variant is to split the respective contractual rights and obligations, and if not possible, the rights and obligations should follow the legal fate of the part of enterprise to which they relate more closely.
{"title":"Přechod smluvních závazků při převodu závodu","authors":"Vít Švestka","doi":"10.14712/23366478.2022.52","DOIUrl":"https://doi.org/10.14712/23366478.2022.52","url":null,"abstract":"This paper aims to research the mandatory transfer of contractual obligations under the institute of the transfer of enterprise (or its part) under the Czech law. The transfer of business enterprises was reintroduced in the Czech law in more than 30 years ago, however to this day, the case law has not been united regarding the transfer of contractual rights and obligations. The author tries to conduct research by solving two case studies relating to the statutory guarantee of the transferor for the transferred debts. The first case study relates to the question, whether the transferor guarantees fulfilment of debts under specified framework agreements, provided the creditor has not consented to the transfer of the enterprise. In case of first study, the author succeeded to find solution under the current case law of the Czech Supreme Court. The aim of the second case study is to answer the question of “shared agreements” in case of the transfer of part of business enterprise, in particular whether there are any principles of determination which rights and obligations under shared agreement are subject of the transfer. According to the Czech Civil Code, the same principles as in case of the transfer of a whole enterprise should also be applied to the transfer of part of an enterprise, however there is no statutory nor doctrinal support on how to proceed in case of shared agreements. Although the current doctrine and case law provide no specific principles regarding which rights and obligations are transferred along with the part enterprise, the author provides an approach based on logical and teleological interpretation of the principles of enterprise transfer. The most preferred variant is to split the respective contractual rights and obligations, and if not possible, the rights and obligations should follow the legal fate of the part of enterprise to which they relate more closely.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42756478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-09DOI: 10.14712/23366478.2022.51
Pavlína Vondráčková
The paper discusses the issue of alternating custody under Czech law both from the point of view of civil law and especially from the point of view of tax law. The author focuses especially on the gaps in law pertaining to the tax benefits available to parents having alternating custody of their children and presents some recommendations de lege ferenda. The article also focuses on the issue of single-household custody and the resulting private law and tax law consequences.
{"title":"Daňové zvýhodnění při střídavé péči o dítě","authors":"Pavlína Vondráčková","doi":"10.14712/23366478.2022.51","DOIUrl":"https://doi.org/10.14712/23366478.2022.51","url":null,"abstract":"The paper discusses the issue of alternating custody under Czech law both from the point of view of civil law and especially from the point of view of tax law. The author focuses especially on the gaps in law pertaining to the tax benefits available to parents having alternating custody of their children and presents some recommendations de lege ferenda. The article also focuses on the issue of single-household custody and the resulting private law and tax law consequences.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49276007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-14DOI: 10.14712/23366478.2022.39
Daniel Codl
The thesis first deals with the current state of legal regulation of procedural time limits for filing lawsuits against a decision of an administrative body, for protection against inactivity of an administrative body and for protection against illegal intervention, instruction, or coercion of an administrative body. The issue of measures of a general nature is left aside, as they are rather similar to judicial review of legislation. The author concludes that although the issue of time limits is one of the key obstacles in examining the (im)possibility of introducing a universal administrative legal action, as it is not the only problem and therefore this question remains open. However, the current state of the legal deadlines de lege ferenda requires some improvements, in particular, the possibility of waiving a missed deadline and introducing more permeability between different types of actions by making the deadlines more standardized.
{"title":"Jsou rozdílné lhůty pro podání jednotlivých typů správních žalob překážkou na cestě k jednotné správní žalobě?","authors":"Daniel Codl","doi":"10.14712/23366478.2022.39","DOIUrl":"https://doi.org/10.14712/23366478.2022.39","url":null,"abstract":"The thesis first deals with the current state of legal regulation of procedural time limits for filing lawsuits against a decision of an administrative body, for protection against inactivity of an administrative body and for protection against illegal intervention, instruction, or coercion of an administrative body. The issue of measures of a general nature is left aside, as they are rather similar to judicial review of legislation. The author concludes that although the issue of time limits is one of the key obstacles in examining the (im)possibility of introducing a universal administrative legal action, as it is not the only problem and therefore this question remains open. However, the current state of the legal deadlines de lege ferenda requires some improvements, in particular, the possibility of waiving a missed deadline and introducing more permeability between different types of actions by making the deadlines more standardized.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46592117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-14DOI: 10.14712/23366478.2022.35
Ádám Auer, T. Papp
The tasks and duties of a company’s directors are diverse and varied in companies. Among these, the duty of care and duty of loyalty is generally widespread in European company law. Our contribution to this topic focuses on company law provisions, legal practice, and professional opinions in Hungary. We do not deal with the sanctioning harmful activity of the director in bankruptcy and compelled cancellation procedures.
{"title":"The Solution of Hungarian Company Law in Connection with Duty of Care and Duty of Loyalty","authors":"Ádám Auer, T. Papp","doi":"10.14712/23366478.2022.35","DOIUrl":"https://doi.org/10.14712/23366478.2022.35","url":null,"abstract":"The tasks and duties of a company’s directors are diverse and varied in companies. Among these, the duty of care and duty of loyalty is generally widespread in European company law. Our contribution to this topic focuses on company law provisions, legal practice, and professional opinions in Hungary. We do not deal with the sanctioning harmful activity of the director in bankruptcy and compelled cancellation procedures.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42089051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Matěj Gregárek. Stát oběma nohama na zemi: symetrické přístupy k legitimitě státu","authors":"Pavel Maršálek","doi":"10.14712/23366478.2022.41","DOIUrl":"https://doi.org/10.14712/23366478.2022.41","url":null,"abstract":"Book review on Gregárek, Matěj. Stát oběma nohama na zemi: symetrické přístupy k legitimitě státu. Praha: Leges, 2018, 200 s.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44453149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-14DOI: 10.14712/23366478.2022.40
O. Honcharenko, O. Bakalinska, O. Belianevych, S. Bevz, Olena A. Chernenko
One of the tools of self-regulation, which helps to settle a dispute between commercial counterparties from different states is international commercial arbitration. International commercial arbitration is an alternative to the dispute resolution process in state courts, that is – it is an alternative to the mechanisms of the state process. The problem of considering international commercial arbitration through the prism of self-regulation has not been studied from all perspectives and diversity. This issue is especially relevant when businesses seek protection of their violated rights to international commercial arbitration in a hybrid war. It is important to examine: how a self-regulatory instrument is able to implement protection when war is waged. The question arises whether private jurisdiction can provide adequate protection to commercial entities. What is the role of international commercial arbitration? How the public authorities will implement the decisions made by the arbitration against the aggressor state (the state violating investment obligations). Settlement of disputes in a hybrid war can be called “hybrid investment disputes” or “hybrid commercial disputes” depending on the object of the dispute.
{"title":"International Commercial Arbitration as a Modern Self-Regulation Tool in Hybrid War","authors":"O. Honcharenko, O. Bakalinska, O. Belianevych, S. Bevz, Olena A. Chernenko","doi":"10.14712/23366478.2022.40","DOIUrl":"https://doi.org/10.14712/23366478.2022.40","url":null,"abstract":"One of the tools of self-regulation, which helps to settle a dispute between commercial counterparties from different states is international commercial arbitration. International commercial arbitration is an alternative to the dispute resolution process in state courts, that is – it is an alternative to the mechanisms of the state process. The problem of considering international commercial arbitration through the prism of self-regulation has not been studied from all perspectives and diversity. This issue is especially relevant when businesses seek protection of their violated rights to international commercial arbitration in a hybrid war. It is important to examine: how a self-regulatory instrument is able to implement protection when war is waged. The question arises whether private jurisdiction can provide adequate protection to commercial entities. What is the role of international commercial arbitration? How the public authorities will implement the decisions made by the arbitration against the aggressor state (the state violating investment obligations). Settlement of disputes in a hybrid war can be called “hybrid investment disputes” or “hybrid commercial disputes” depending on the object of the dispute.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48274376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-14DOI: 10.14712/23366478.2022.31
K. Eichlerová
Foreword
前言
{"title":"The Duty of Care in Company Law – Basic Issues. Foreword","authors":"K. Eichlerová","doi":"10.14712/23366478.2022.31","DOIUrl":"https://doi.org/10.14712/23366478.2022.31","url":null,"abstract":"Foreword","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43364692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-14DOI: 10.14712/23366478.2022.36
Bartłomiej Gliniecki
The liability of directors for failure to perform their duties in a lawful manner is based on general rules of civil liability, however with some modifications making it suitable for corporate application. The duty of care is considered as one of the major directives that must be followed by directors while executing their corporate duties. Polish company law provides for similar rules of directors’ liability for violating duty of care in all types of companies. Over the last two decades, many judgements and authors have strived to determine the content of the duty of care and identify rules that could be useful to declare liability in certain cases. Currently, as amendments of applicable regulations are being processed, liability rules for violations of the duty of care in Polish company law shall become more unambiguous and effortless for application.
{"title":"The Duty of Care in Company Law in Poland","authors":"Bartłomiej Gliniecki","doi":"10.14712/23366478.2022.36","DOIUrl":"https://doi.org/10.14712/23366478.2022.36","url":null,"abstract":"The liability of directors for failure to perform their duties in a lawful manner is based on general rules of civil liability, however with some modifications making it suitable for corporate application. The duty of care is considered as one of the major directives that must be followed by directors while executing their corporate duties. Polish company law provides for similar rules of directors’ liability for violating duty of care in all types of companies. Over the last two decades, many judgements and authors have strived to determine the content of the duty of care and identify rules that could be useful to declare liability in certain cases. Currently, as amendments of applicable regulations are being processed, liability rules for violations of the duty of care in Polish company law shall become more unambiguous and effortless for application.","PeriodicalId":52921,"journal":{"name":"Acta Universitatis Carolinae Iuridica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47267678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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