Legal and Financial Problems of International Joint Custody of Children

The aim of this article is to analyze very interesting and currently up-to-date area of children living in international joint custody from the legal and financial point of view. This covers the situation when custody of a child is awarded to both parents living in different states of the European Union (or also other states). The number of marriages contracted between Czech nationals and foreign nationals and also between nationals from two different states (not necessarily inside European Union) increases every year while free movement of people is a real practice today. Because these international marriages are becoming more common they bring new problems that must be solved by contemporary law. This regulation needs to result from the knowledge of the children psychology that is affecting family law the most but also has its practical aspects in the area of taxation and payment issues that will be analyzed deeply as well.juridical problems, financial problems, international joint custody, family.

Regulace finančních služeb online v Evropské unii - Sborník judikatury

Tento sborník judikatury přináší souhrn základních judikátů Evropské unie týkajících se poskytování finančních služeb a finančního trhu obecně. Judikáty jsou vybrány s ohledem na klasický způsob sjednávání a poskytování služeb na vnitřním finančním trhu Evropské unie a na specifika sjednávání či poskytování finančních služeb pomocí internetu a dalších obdobných technologií.This book provides a summary of the fundamental judicial decisions of the Court of Justice of European Union dealing with the provision of financial services and financial markets in general. The decisions are selected with regard to the classical method of negotiation and to both the provision of financial services in the internal market of the European Union and the specifics of the negotiation and the provision of financial services using the Internet and other similar technologies

Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing

The goal of this article is to confirm or disprove the hypothesis, whether: “The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules”. It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal [email protected] Professor for Financial Law and Economics, Department of Law and Social Sciences, Mendel University in Brno, the Czech Republic and Junior Associate in Attorney-in-Law Office of Mgr. Jiří Slováček, Prague. The author specializes in economics for lawyers, financial market law and non-fiscal part of financial law, public expenditures law and law of e-Finance. He is the author and co-author of several books and reviewed articles in law journals, he has also extensively published and presented presentations on conferences since 2007. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Website: www.kyncl.net.Mendel University in Brno, the Czech RepublicBoháč R. (2016), K problematice tzv. daňových balíčků. Finanční, daňový a účetní bulletin. č. 3, Wolters Kluwer.Coleman R., Mccahill M. (2010), Surveillance and crime, London.Eigen P. a kol. (2000), Kniha protikorupčních strategií, Transparency International, Praha.Kyncl L. a kol. (2012), Poznej svého klienta - základní zásada finančního práva (Know Your Customer - basic principle of the financial law), 1st ed., Masarykova univerzita, Brno.Lyon D. (2002), Surveillance as Social Sorting: Privacy, Risk and Automated Discrimination, Abingdon-on-Thames, Routledge.Macnair M.R.T. (2013), The Law of Proof in Early Modern Equity, “Comparative Studies in Continental and Anglo-American Legal History Series” Volume 20, Berlin: Duncker & Humblot.10313

Electronic Document Storage – Legal, Technical and Economic Aspects

The purpose of this text is to explain contemporary problems of electronic document storage inside the e-government and e-justice in the Czech Republic. Main part of our paper is dedicated to documents, internal documents, legal documents and to ways of their regulation by the Czech law. There will be additional analysis about documents in paper form, their disadvantages and life situations they are used by Czech state power bodies in. In contrary, we will consider assets and risks of dematerialized documents which are digital documents having no material form. One document may be in paper and digital form at the same time. We consider that to be current important opportunity for the public administration and justice. In later parts of the paper we will focus on assets, risks and on creator or creators of the documents. There will also be mentioned foreign experience in this area. Substantial part is to analyze areas where we use dematerialized documents in the present legal state. Czech law system already have legal institutes connected with electronic documents and their storage, for example electronic mark and digital signature. We will also attend to perspectives of legal regulation into the future

Limitations on cash payments during real property transfers

Celem niniejszego opracowania jest analiza zawartych w czeskim prawie ograniczeń dotyczących wpłat gotówkowych za przeniesienie własności nieruchomości. Co do zasady czeskie przepisy zabraniają dokonywania wpłat gotówkowych przekraczających kwotę 15,000.00 EURO. Autor opisuje wyjątki od tej zasady.Masaryk Universit

Regulace finančních služeb online v Evropské unii - reader

Tento sborník právních předpisů přináší souhrn základních právních předpisů Evropské unie upravujících poskytování finančních služeb a finanční trh obecně. Předpisy jsou vybrány s ohledem na klasický způsob sjednávání a poskytování služeb na vnitřním finančním trhu Evropské unie a na specifika sjednávání či poskytování finančních služeb pomocí internetu a dalších obdobných technologií.This book provides a summary of the fundamental legal acts of the European Union legislation governing the provision of financial services and financial markets in general. The acts are selected with regard to the classical method of negotiation and to both the provision of financial services in the internal market of the European Union and the specifics of the negotiation and the provision of financial services using the Internet and other similar technologies

Data Mailboxes in the Czech Republic – Useful or Useless?

This article evaluates the impact of data mailboxes – a new legal and technical initiative introduced to the Czech Republic with effect from 1 st July 2009. In this article we emphasize both the theoretical context of data mailboxes and their practical aspect for private entities. We also evaluate the process of implementation of data mailboxes into the Czech environment, as well as raising the issue whether data mailboxes provide the basis for complete digitalization of public delivery of data

Veřejné licence v České republice

Kniha se zabývá právními aspekty aplikace veřejných licencí v českém právním řádu a to i v kontextu rekodifikace českého soukromého práva. Pozornost je věnováná veřejnými licencím obecně, v akademické praxi, při licencování software a při licencování informací veřejné správy.The book deals with the legal aspects of the application of public licenses in the Czech legal order (also in the context of recodification of the Czech private law). Attention is paid to public licenses in general, in academic practice, in licensing of software and licensing of public sector information

Surface Integrity after Turning a Duplex Stainless Steel with Respect to Tool Geometry

This study deals with surface integrity expressed in terms of stress state as well as microstructure alterations after turning a duplex stainless steel. Residual stresses and the presence of strain-induced martensite are studied as functions of the rake angle. Residual stresses of surface and sub-surface layers were determined by the use of the X-ray diffraction and hole-drilling techniques. X-ray diffraction enables us to distinguish between residual stresses in each phase separately, which is not possible when the hole-drilling method is applied. Furthermore, alterations in the near surface region are also analysed by the use of the magnetic Barkhausen noise and metallographic observation