The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States

The Czech Republic became a member of The European Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organisation of the Customs Administration of The Czech Republic. Simultaneously there have been same changes in Tax Administration because the Custom Administration of the Czech Republic is closely associated with the Czech Tax Administration. The main aim of the article is to explain basic principles of the function and organisation of the Czech Tax and Customs Administration and then to compare it with similar systems of surrounding countries which are members of the European Union, too.organization of Czech customs, tax administration, European Union.

Evaluation of diet quality indicators in adults

Several indices evaluate the quality of diet. The indices are based on nutrient requirements and dietary guidelines for the prevention of chronic diseases (to reduce the risk of chronic diseases). The Healthy Eating Index, Healthy Diet Indicator, and Diet Quality Index consist of components, which represent different aspects of a healthy diet. The indicators of diet quality are based on dietary intake data from 24-hour dietary recalls.  The aim of the research was to evaluate the nutrition of adults according to the selected criteria of three diet quality indicators: Healthy Eating Index, Healthy Diet Indicator, Diet Quality Index. 234 nutrition daily records were evaluated (from 78 probands per 3 days). Nutritional intake and blood biochemical parameters were defined in 56 females and 22 men (72% and 28% respectively) aged from 24 to 62 years. The nutritional software Alimenta 4.3e (Food Research Institute, Bratislava, Slovakia, 2004) was used to calculate the nutrient intake. The evaluation of nutrition intake was focused on four parameters/recommendations of the Healthy Eating Index (to reduce total fat intake to 30% or less of energy, to reduce saturated fatty acid intake to less than 10% of energy, to reduce cholesterol intake to less than 300 mg daily, to limit total daily intake of sodium to 2400 mg or less), on five parameters/recommendations of the Healthy Diet Indicator (saturated fatty acids 0-10% of energy intake, polyunsaturated fatty acids 3-7% of energy intake, protein 10-15% of energy intake, dietary fiber 27-40 g, cholesterol 0-300 mg), on five parameters/recommendations of the Diet Quality Index (to reduce total fat intake to 30% or less of energy,to reduce saturated fatty acid intake to less than 10% of energy, to reduce cholesterol intake to less than 300 mg daily, to limit total daily intake of sodium to 2400 mg or less, to maintain adequate calcium intake – approximately Recommended Dietary Allowance levels, i.e. ³RDA). Blood samples from peripheral blood were taken after all-night starvation and then analyzed by using Reflotron (Roche Diagnostics GmbH, Mannheim, Germany). The data from nutritional intake and biochemical parameters were analyzed using t-test and chi-quadrat-test. The normal cholesterolaemia occured in 47% (thr first group Without risk), and 53% of the examined participants (the second group Risk) were classified with risky cholesterol values (5 mmol.l-1 and more). Among the subjects with hypercholesterolaemia they had 27% higher values of triglycerides (1.9 mmol.l-1 and more), while in the rest of set there were only 14% characterized with hypertriacylglycerolaemia. The probands with the negative high cholesterol level in blood had significantly higher triacylglycerolaemia (P<0.001) and the age of (P<0.05). In case of Healthy Eating Index the most participants met the criterion only for one recommendation (41%), and fifth of volunteers fulfilled two recommendation altogether. Taking into account all parameters the probands met cholesterol in diet (56%) best, less saturated fat (35%), total fat (24%), and at least sodium intake (9%). Within Healthy Diet Indicator there were recorded fulfillments: for cholesterol in 56%, for saturated fatty acids in 35%, for protein in 32%, for fiber in 22%, and for polyunsaturated fatty acids in 17%. From five criteria there was met only one recommendation of 36% of subjects, 17% achieved two fulfillments, and other 17% three ones. Evaluation of Diet Quality Index recorded that the following order of recommendation fulfillment was obtained: cholesterol (56 %) > calcium (44 %) > saturated fat (35 %) > total fat (24 %) > natrium (9 %). Only one fulfillment reached 37 %, two recommendations met 27 %, and three 14 %. From all three considered indicators the recommendation for cholesterol intake was met most (by 56% probands), worst for total fat (24%), fiber (22%), polyunsaturated fat (17%), and  natrium (9%). In conclusion, this study demonstrated higher saturated fat, polyunsaturated fatty acids, fiber, and significantly higher calcium intake (P<0.05) in the examined participants with normal cholesterolaemia in comparison with  the group of  risk cholesterol

Real estate in tax law

Niniejszy rozdział przedstawia aspekty podatkowe władania nieruchomościami. Najważniejszymi podatkami w tym zakresie są podatki od własności, w szczególności podatek od nieruchomości, który jest związany zarówno z gruntami jak i infrastrukturą (budynkami), w tym mieszkaniami i lokalami niemieszkalnymi. Władanie nieruchomością może również być przedmiotem opodatkowania podatkiem od spadków, od darowizn oraz podatkiem od przeniesienia własności nieruchomości. Autorzy omawiają konstrukcje wymienionych wyżej podatków. Wskazują również na podatki dochodowe oraz podatek od wartości dodanej jako daniny obciążające powstały (w związku z dysponowaniem nieruchomością) przychód, dochód lub obrót. Osobne miejsce poświęcono tematyce opłat związanych z nieruchomościami, w szczególności – opłatą związaną z przyłączeniem nieruchomości do gminnej sieci wodociągowo–kanalizacyjnej.Michal Radvan - Masaryk UniversityIvana Pařízková - Masaryk UniversityDana Šramková - Masaryk Universit

Formování politiky EU pro boj s dezinformacemi

Tato práce je zaměřena na analýzu možného zformování politiky EU pro boj s dezinformacemi tzv. norm entrepreneurs včetně Litvy, Lotyšska, Estonska, Francie a Německa. Práce je založena na teorii sociálního konstruktivismu a prostřednictvím užití analytického rámce tzv. životního cyklu normy se snaží zjistit, jak může být politika pro boj s dezinformacemi integrována do EU pomocí norm entrepreneurs a jaké normativní střety mohou být součástí procesu stvoření dezinformační politiky EU. Možné zformování politiky EU pro boj s dezinformacemi je analyzováno prostřednictvím tří fází životního cyklu normy - vznik normy, kaskáda normy a internalizace normy. V části věnované vzniku normy jsou zkoumány pobaltské státy spolu s Francii a Německem z hlediska jejich motivace a snahy o propagaci normy týkající se dezinformací. Část věnovaná kaskádě normy pojednává o normativním střetu regulační normy a normy svobody projevu. Třetí část, internalizace normy, analyzuje výzvy začlenění normy do systému, jakmile jsou dokončeny předchozí fáze. Výzkum prokázal, že i když je společná evropská regulační norma nevyhnutelná, EU by měla zavést mechanismus spolupráce mezi jejími členskými státy a soukromými aktéry, aby se zabránilo střetu se svobodou projevu a cenzuře. Práce také dochází k závěru, že vzhledem k diskusím,...This thesis focuses on the analysis of a possible formation of the EU disinformation policy by norm entrepreneurs including Lithuania, Latvia, Estonia, France and Germany. The work is based on the theory of social constructivism and the concept of norms. Through the analytical framework of the norm life cycle, it seeks to find out how the disinformation policy can be integrated into the EU by norm entrepreneurs, and what normative clashes can be found in the process of the birth of the disinformation policy of the EU. A possible formation of the EU disinformation policy is analysed through three stages of the norm life cycle - norm emergence, norm cascade and norm internalisation. In the norm emergence part, the Baltic states with France and Germany are examined in terms of their motivation and efforts to promote a disinformation-related norm. The norm cascade part discusses a normative clash of a regulation norm and the norm of freedom of expression. Lastly, the norm internalisation part analyses the challenges of the incorporation of the norm in the system once the previous stages are accomplished. The research has shown that even though a common regulation norm of the EU is inevitable, the EU should introduce a cooperative mechanism of its member states and private actors to prevent clash with...Katedra bezpečnostních studiíDepartment of Security StudiesFakulta sociálních vědFaculty of Social Science

Šramková, D., Poplawski, M.: Legal Sanctions: Theoretical and Practical Aspects in Poland and the Czech Republic

Recenze publikace - Šramková, D., Poplawski, M.: Legal Sanctions: Theoretical and Practical Aspects in Poland and the Czech RepublicMasarykova univerzita, Brno 2008, 436 s., ISBN 978-80-210-4768-

Report of the International Conference „The Role and Place of Law in a Society Based on Knowledge“ in Târgu-Jiu (Gorj, Romania)

Zpráva informuje o mezinárodní konferenci „The Role and Place of Law in a Society Based on Knowledge“, která proběhla ve dnech 27. – 28. března 2009 v rumunském Târgu-Jiu. Konference byla pořádána Fakultou právních věd Constantin Brâncusi univerzity v Târgu Jiu ve spolupráci s Právnickou fakultou Masarykovy univerzity

Systems of Polynomial Equations in Economics

Bakalárska práca je založená na aplikácii matematického aparátu pri analýze ekonomických modelov, konkrétne modelov, ktoré vedú na sústavu polynomiálnych rovníc. Jednou z častí je súhrn základných poznatkov z oblasti algebry s orientáciou na Gröbnerove bázy. V ďalšom texte sú rozobraté ekonomické modely, pri ktorých riešení sú Gröbnerove bázy aplikované s využitím programu Wolfram Mathematica. Do tohto prostredia je takisto implementovaný vlastný programový balík ako návrh riešenia na zjednodušenie výpočtu a práce s modelmi.Bachelor thesis is based on application of mathematical apparatus for the analysis of economic models, in particular models that lead to a system of polynomial equations. One of the parts is a summary of basic knowledge of algebra focused on Gröbner basis. Hereinafter are discussed economic models in which solution Gröbner basis are applied using the program Wolfram Mathematica. Own software package is implemented into this program as a concept of solution to simplify the calculation and work with models.

Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade

Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have signifi cantly impacted the structure of customs law. Both the SAFE Framework as well as the Trade Facilitation Agreement had indicated the need to maintain a balance between regulations introducing simplifi cations and those ensuring safety and security. One example of such a solution is the institution of the authorised economic operator (AEO), which grants those entities opportunities to take advantage of a number of simplifi cations, such as the fi ling of the simplifi ed customs declaration, making entries in a registry, or performing self-assessments, but, at the same time, maintains the requirement of safety and security (through a detailed audit of the enterprise before AEO certification). However, by allowing authorised economic operators to perform selfassessment in respect of goods that have entered into the customs territory of the European Union and are to be released for trade, EU legislators have created signifi cant challenges concerning the realm of safety and security, especially concerning the institution that is the most important within that area – that of customs controls. Despite all this, its importance to safety and security remains distinctive and may be seen in the emergence of new types of customs controls which concern only this particular sphere.Mirosława Laszuk - [email protected] Šramková - [email protected]ława Laszuk - is a Ph.D., a D.Sc. and an Assistant Professor at the Department of Management, Economics and Finance, Faculty of Engineering Management, Bialystok University of Technology, Poland.Dana Šramková - is an MBA, an assistant professor at the Faculty of Law, Masaryk University, Brno, Czech Republic, a member of the Legislative Council of the Czech Government, Commission on Financial Law and the Remonstrance Commission of the Czech Minister of Finance for customs area.Mirosława Laszuk - Bialystok University of Technology, PolandDana Šramková - Masaryk University, Czech RepublicBehar A., Venables A. J., Transport Costs and International Trade, (in:) A. de Palma, R. Lindsey, E. Quinet, R. 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Komentarz, Warsaw 2007.Laszuk M., Kontrola oparta na analizie ryzyka – wybrane problemy, “Monitor Prawa Celnego i Podatkowego” 2015, no. 5.Laszuk M., Uwarunkowania kontroli celnej w multicentrycznym systemie prawa, Warsaw 2019.Liu J., Tan Y., Hulstijn J., IT Enabled Risk Management for Taxation and Customs: Th e Case of AEO Assessment in the Netherlands, (in:) M. A. Wimmer, H. J. Scholl, M. Janssen, R. Traunmuller (eds), Electronic Government 8th International Conference, EGOV 2009.Messerlin P. A., Zarrouk J., Trade facilitation: Technical regulations and customs procedures, “World Economy” 2000, vol. 23, no. 4.Portugal-Perez A., Wilson J. S., Why trade facilitation matters to Africa, “World Trade Review” 2009, vol. 8, no. 3.Wilson J., Mann C. and Otsuki T., Trade Facilitation and Economic Development: Measuring the Impact, Th e World Bank, Washington 2003.Wolff gang H. 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