In memoriam: prof. dr. sc. Hrvoje Kačić (1932. – 2023.)
In memoriam: prof. dr. sc. Hrvoje Kačić (1932. – 2023.)
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In memoriam: prof. dr. sc. Hrvoje Kačić (1932. – 2023.)
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The article analyses the comtemporary doctrine concerning the constitutional basis of municipal referendums. It analyses and develops already published opinions and supplements them with an analysis of relevant case law. It answers the questions concern¬ing the existence of a constitutionally guaranted right to trigger a municipal referendum, analyses the constitutional requirements of the vote itself and addresses the procedural capacity of the preparatory committee in the proceeding before the Constitutional Court. The article also provides a perspective of the EU law and the public international law.
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This article explores the development of electronic monitoring in criminal proceedings in Europe, with a huge focus on Great Britain. It provides insights into its operation and its use through various institutes in criminal proceedings. The article briefly discusses Sweden‘s similar use of electronic monitoring, and legislation in neigh¬bouring countries of the Czech Republic. Overall, this comprehensive overview high¬lights the potential impact of electronic monitoring on accused and convicted persons in Europe‘s criminal justice system.
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The tax administrator, having broken the law and having determined the tax amount incorrectly, is obliged to pay the injured party reparatory interest on the incorrect amount. In such a case that incorrectly determined tax was enforced in execution pro¬ceedings, this reparatory interest doubles. However, both legislature changes and practice development show the difficulty of finding a sufficiently fair and effective solution.
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The paper deals with the latest amendment to the Act on Free Access to Infor¬mation which entered into force on 1 January 2023. The amendment in question has affected a number of important provisions of the Act in particular the provisions on obliged persons (in particular legal persons as obliged persons), then it has stipulated a special procedure in relation to them in the event of failure to disclose the informa¬tion, also in the appeal procedure and, last but not least, it has also introduced a new way of restricting the access to information (restriction of access to information due to the protection against harm in competition). The article also deals with the minor offence in the area of access to information. The article analyses the positives and negatives of this amendment and whether the amendment has met its objective.
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The article deals with the institution of fines in tax administration, its types, amounts and method of imposition according to the Tax Procedure Code (Act No. 280/2009 Coll.), as amended in a broader context. The aim of the article is to answer the question of whether the institute of fines has changed, as well as to confirm or refute the hypothesis that the institute of fines is a traditional sanctioning tool in tax administration and that this institute is sufficiently regulated by legislation and that the stimulating func¬tion of the tax can be found in this institute.
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The presented article focuses on securing of electronic (digital) data from data carriers. The relevance of the topic is determined by the forthcoming recodification of the Criminal Procedure Code, within the framework of which certain changes in this area are proposed. Therefore, the aim of the article is in particular to analyze the draft of the new Criminal Procedure Code in this area and to compare it with the legal systems of Slovakia, Poland and Austria.
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The subject of the article are the changes regarding penal measures resulting from the amendment to the Penal Code and some other acts of July 7, 2022. They constitute a far-reaching interference in the system of penal measures. Basically, they aim at increasing the repressive nature of criminal law by extending the grounds for adjudicating these criminal policy instruments and by introducing solutions limiting the judgeʼs discretionary power (mandatory mode of adjudicating many criminal measures). The aim of the article is an attempt to evaluate the adopted solutions through the prism of political and criminal assumptions justifying the introduced changes and the criteria of rational law-making.
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Sustainability is definitely one of the top priorities of the current highly competitive global society. For almost three decades, the EU has been declaring its commitment to sustainable growth, while progressively recognizing that the concept of shared values, the multi-stakeholder model and corporate social responsibility (CSR) are indispensable. The EU moved, in the context of the COVID-19 pandemic, the war in Ukraine and other events, from mere Directives to Regulations, i.e. the genuine reporting about sustainability is becoming a duty for certain businesses, especially in the financial sector. This political and legislative trend is boosted by the engagement of three special EU institutions (ESAs) entrusted with the development, standardization and monitoring of sustainability-related disclosures based on Regulation 2019/2088. Who belongs in this triumvirate? What are their competencies and tasks? And most importantly, how is this triumvirate and its operations perceived? A holistic multi-disciplinary research of legislative sources and performed surveys and studies yields both quantitative and qualitative data. An open-minded critical analysis of such data, along with a comparison, Socratic questioning and forensic glossing brings answers to these three burning questions and offers fresh recommendations regarding EU pro-sustainability endeavours as well as modern European integration.
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The subject of the article is an analysis of the impact of zero-rating packages on the principle of net neutrality. This issue is of significant importance for the telecommunications and internet services market in the EU. The result of the research is to determine whether and under what conditions communication service providers can use zero-rating packages. Using a case study based on the case law of the European Court of Justice, the author considers the relationship between the essence of net neutrality and its role in the European axiological heritage.
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The article focuses on the role of accounting as a means of proving tax claims, evolution of legal regulation of the area, as well as the consequences when one of the parties (taxpayer or tax administrator) fails to fulfil its obligations. It also summarizes the principle of documentation in accounting and the development of the requisites of an accounting document under the current Accounting Act, and in the draft of the new Accounting Act.
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The article elaborates on whether the current legal regulation of the elements of crimes against human dignity in the sexual area adequately protects individuals in the event of interference with their right to decide on their sexual life and what impacts the approval of the draft amendment of the Ministry of Justice of the Czech Republic would have. The research questions are: Correctly setting the boundary between defenselessness and violence. The appropriateness of terminology related to rape for lower forms of sexual intercourse. Including non-consensual sex in the factual element of a criminal offense.
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The administration of the seizde assets plays an indispensable role in the sei¬zure process. Proper management avoids the risk of the value of the seized assets being reduced or destroyed or rendered useless for further use. In order to increase the effi¬ciency of the administration of seized property the government bill amending Act No. 273/2009 Coll., on the execution of seizure of property and things in criminal proceed¬ings and on amendments to certain acts, has been submitted.
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The paper presents some aspects of the environmental dimension of the Israeli-Palestinian conflict. Attention is mainly paid to the protection of the natural, but partly also the artificial environment, which is endangered in connection with the long-term occupation of the West Bank. The aim of the paper is to first, briefly present the current trend, which is the environmentalization of the special branches of the public internation¬al law, specifically the international law of armed conflicts and refugee law, and second, to point out the lesser-known environmental content of the Israeli-Palestinian conflict.
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The right to informational self-determination is interpreted as the right to make decisions about personal data or as the right to have control over the data, which does not mean the absolute possibility to handle the data, but rather transparency and possibility to influence the processing. The control is provided by GDPR, which allows compensa-tion for immaterial damage. According to the case-law, the loss of control is such damage.
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The article deals with the issue of internal normative acts in the field of manag¬ing the performance of the civil service. It points to the inadequacy of the concept, when on the one hand, the service regulations are regulated to an above-standard level by the Civil Service Act, and on the other hand, as for other internal regulations, any legal regu¬lation is (traditionally) absent. The author points to several selected areas, such as the resolution of mutual conflicts between these regulations, their illegality and the procedure for remedying or establishing disciplinary responsibility in the situation of their violation, while also focusing on whether the legis analogy can always be used, or how to solve this duality of internal regulations and the resulting effects. In conclusion, she reflects on the practical effects of this concept and proposes changes to the de lege ferenda.
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: This article discusses the limitations of the property rights of the owner of a mov¬able cultural landmark. The protection of the owner‘s property rights and, consequently, the limitation of these rights as far as the owner of a cultural landmark is concerned, in order to protect it, are mentioned. The issue of the obligations of the owner of a movable cultural landmark enshrined in the Act on State Landmark Conservation as limits of the owner‘s rights and the application of the criterion of proportionality in the application of the principle of proportionality in assessing the conflict between a constitutionally guar¬anteed right and the guaranteed protection of the property are also discussed in detail.
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Separate ownership of premises, combining ownership of several units and joint ownership, raises a number of legal problems. One of these is the problem of balancing the interests of the individual property owner with those of the housing association. This problem can be identified by analysing the impact of the short-term letting phenomenon on the number of disputes. The legal interest of an individual landlord to use their prop¬erty by letting premises is in conflict with the interest of other landlords. This supports attempts to interfere with the content of the tenancy right by prohibiting the owner of the premises from letting the premises on a short-term basis. In some EU countries, housing associations are sometimes given normative powers to intervene in this way. In countries where such provisions do not exist, it is debatable whether housing associations have the right to take action to interfere with the ownership of premises. This article highlights the problem and the arguments put forward in case law to justify granting or refusing powers to housing associations to take such action.
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The Constitutional Court of the Czech Republic has become an important part of the constitutional system during the previous thirty years. He founded a creative sys¬tem of precedent law, especially in the direction of developing the European concept of the right to a fair trial. At the same time, he became the subject of the constitutional divi¬sion of power as a controlling opponent of the legislative power. His creative role is thus manifested in the concretization of the constitutional principles of the democratic legal state and in the cultivation of the procedural management of the Czech courts.
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