Suchergebnisse

Financial law is the most dynamically developing area of the legal orders in all the states throughout the world. It is also a set of the least stable legal norms. Financial law is a branch of law, which is not codified, i.e. not included in a single code, as it is rather based on incorporation of numerous legal norms. All these factors are very problematic for both legal science, and legal practice and didactics. Trying to define and systemize financial law is a difficult challenge especially as for legal science in the geographical and political area of Central and Eastern Europe (Mrkývka, 2012). This work is intentionally aimed at enhancing the discussion on the construction of financial law de lege lata and, based on the findings and experience with foreign legal orders, it should also offer some solutions de lege lata. ; Financial law is the most dynamically developing area of the legal orders in all the states throughout the world. It is also a set of the least stable legal norms. Financial law is a branch of law, which is not codified, i.e. not included in a single code, as it is rather based on incorporation of numerous legal norms. All these factors are very problematic for both legal science, and legal practice and didactics. Trying to define and systemize financial law is a difficult challenge especially as for legal science in the geographical and political area of Central and Eastern Europe (Mrkývka, 2012). This work is intentionally aimed at enhancing the discussion on the construction of financial law de lege lata and, based on the findings and experience with foreign legal orders, it should also offer some solutions de lege lata.

Protection and creation of environment represents a significant problem in Czech society - at the state and local governments. The state, regions and municipalities are responsible for creating and maintaining a healthy environment for their citizens and for future generations. Economic development brings the raising of living standards on one side, however, presents on the other side many negative moments resulting from the creation of environmental burdens of various kinds, in particular, the territory exploitation by mining activities, water and air pollution and industrial and municipal waste disposal. The state imposes taxes and charges on originators of environmental burdens, whose revenue is then used to finance programs and projects for the rehabilitation of the environment and its gradual improvement. This article is the outline of these payments catalog. ; Ochrana a tvorba životního prostředí představuje významný problém v české společnosti - státní správy a samosprávy. Stát, kraje a obce nesou odpovědnost za vytváření a udržování zdravého životního prostředí pro své občany a pro budoucí generace. Ekonomický rozvoj přináší na jedné straně zvyšování životní úrovně, nicméně na druhé straně představuje mnoho negativních momentů vyplývajících z vytváření ekologických zátěží různých druhů, zejména využívání území těžebními činnostmi, znečišťováním vody a ovzduší a průmyslovými nakládáním s komunálním odpadem. Stát ukládá původci ekologických zátěží placení daní a poplatků, jejichž příjmy se pak využívají k financování programů a projektů pro obnovu životního prostředí a jeho postupné zlepšování. Tento článek je nástinem katalogu těchto plateb. ; Protection and creation of environment represents a significant problem in Czech society - at the state and local governments. The state, regions and municipalities are responsible for creating and maintaining a healthy environment for their citizens and for future generations. Economic development brings the raising of living standards on one side, however, presents on the other side many negative moments resulting from the creation of environmental burdens of various kinds, in particular, the territory exploitation by mining activities, water and air pollution and industrial and municipal waste disposal. The state imposes taxes and charges on originators of environmental burdens, whose revenue is then used to finance programs and projects for the rehabilitation of the environment and its gradual improvement. This article is the outline of these payments catalog.

This article is the excursion on the state of stability of the financial law in the Czech Republic and suggests some opportunities for improvement.

Protection and creation of environment represents a significant problem in Czech society - at the state and local governments. The state, regions and municipalities are responsible for creating and maintaining a healthy environment for their citizens and for future generations. Economic development brings the raising of living standards on one side, however, presents on the other side many negative moments resulting from the creation of environmental burdens of various kinds, in particular, the territory exploitation by mining activities, water and air pollution and industrial and municipal waste disposal. The state imposes taxes and charges on originators of environmental burdens, whose revenue is then used to finance programs and projects for the rehabilitation of the environment and its gradual improvement. This article is the outline of these payments catalog.

In their recent rigorous analysis of the European Charter of Local Self-Government (Radvan, Mrkývka, Schweigl 2018), the authors elaborated the manner in which the Charter has been implemented into the Czech legal order. In this paper, the authors extended the previous analysis by focusing on the challenges connected with the incorporation of the Charta´s principles into the Czech legal order. They outlined the areas, in which the incorporation seems to be properly done, and pointed to a few areas which might be viewed as problematic, as for incorporating of the Charta´s principles. One of the most significant problems is that the distinction between the state-administration and self-administration was not carried out in a strict manner and this improper distinction may lead to enhanced conflicts of interest. Some problems might also be detected in the area of how a smaller municipality´s citizens may influence the policy of a larger municipality which provides state-administration for the residents of smaller municipalities.