číslo 1/2017

ČLÁNKY
Jiřina Hásová
Ochrana proti úpadku v cestovním ruchu (s. 2)

SUMMARY
HÁSOVÁ,J.: PROTECTION AGAINST BANKRUPTCY IN TRAVEL SERVICES
 Legislation of travel services is significant by changes in domestic legislation, but also in EU legislation. Protection of customers in case of bankruptcy of travel agencies was the subject of the amendments with effect to the end of the year 2015. In the Czech Republic regulates this area the  Law No. 159/1999 Coll., as amended by Law No. 341/2015 Coll., and the new Civil Code. The new directive of the European Union consumer protection is specified in Regulation No. 2015/2302.

Jaroslav Schulz
Daňové aspekty alternativního řešení sporů v mezinárodním obchodě (s. 15)

SUMMARY:
SCHULZ, J.: TAX IMPACTS OF ALTERNATIVE DISPUTE RESOLUTION IN INTERNATIONAL TRADE
The article is aimed on tax consequences of Alternative dispute resolutions in International trade, more precisely amicable settlement. While legal consequences are well known to contractual parties, tax impacts are often not considered at all. The article therefore discusses tax issues of varies amicable settlement types. The article consists of two main parts. First one deals with income tax impacts, which are determined by national legal regulation. The second one follows up with value added tax (further as VAT) regulation which is stemming from harmonized European legal framework. Both taxes pursue different goals and therefore the issues discussed in both areas vary. The latter part considers also the consequences in customs regulation that are closely related to VAT legislation. Such issues are typical for international trade of goods with third, non-EU, countries, i.e. import or export of goods. In final conclusion it is presented that while income tax impacts are straightforward and should not cause many difficulties, in the field of VAT, there might arise some serious procedural issues. Therefore it is recommended to contractual parties to include to amicable settlements/agreements standard legal indemnity institutes of obligation law in order to cover the potential risks as they are typically not subject to VAT.

Z ROZHODOVACÍ PRAXE
Dodávka vody a odvod odpadních vod – odběratel – odvod odpadních vod a srážkových vod prostřednictvím kanalizační přípojky ve vlastnictví jiného (s. 27)

Z JUDIKATURY EU
Neoprávněné užívání ochranné známky – inzeráty zveřejněné na internetu bez vědomí a sohlasu třetí osoby uvedené v inzerátu nabo ponechané na internetu navzdory jejímu nesouhlasu – směrnice 2008/95/ES, čl. 5 odst. 1 (s. 34)

Article 5(1)(a) and (b) of Directive 2008/95/EC of the European Parliament and of the Council of 22 October 2008 to approximate the laws of the Member States relating to trade marks must be interpreted as meaning that a third party, who is named in an advertisement on a website, which contains a sign identical or similar to a trade mark in such a way as to give the impression that there is a commercial relationship between him and the proprietor of the trade mark, does not make use of that sign that may be prohibited by that proprietor under that provision, where that advertisement has not been placed by that third party or on his behalf or, if that advertisement has been placed by that third party or on his behalf with the consent of the proprietor, where that third party has expressly requested the operator of that website, from whom the third party ordered the advertisement, to remove the advertisement or the reference to the mark contained therein.

AUTOŘI
doc. JUDr. Jiřina Hásová, Ph.D.
FMV VŠE, Praha
Ing. Mgr. Jaroslav Schluz, LL.M.
daňový poradce, Brno
JUDr. Ing. Jan Hušek
emeritní soudce Nejvyššího soudu ČR, Brno
doc. JUDr. PhDr. Ilona Bažantová, CSc.
PF UK, Praha


číslo 2/2017

ČLÁNKY
Michal Tomášek
Trendy výkladu soutěžního práva v Japonsku a Číně (s. 42)

SUMMARY:
TOMÁŠEK, M: INTERPRTATION TRENDS IN ANTITRUST LAW OF JAPAN AND CHINA
Antitrust law is relatively new concept of contemporary Far Eastern law. Ancient Chinese tradition was based on administrative guidance if trade. In Japan, military rulers did not care about business and trade was thus managed by associations of businessmen. After World War II, Americans brought their antitrust model to Japan. The People´s Republic of China due to its WTO´s membership as from 2001 had to implement antitrust legislation as well. They decided for the EU system of competition law. It is important to follow not only legal norms of antitrust law in both countries but particularly its judicial interpretation. The latter may lead to substantial differences between US or EU model and reality in Japan or China.

Zuzana Frantíková
Jednotný digitální trh a geoblokování (s. 51)

SUMMARY:
FRANTÍKOVÁ, Z.: DIGITAL SINGLE MARKET AND GEO-BLOCKINGDigital single market has been the priority of the EU since 2000, however, still there have been many obstacles to reach a digital single market. These obstacles lie in a non-unified copy right law, VAT, obligation regulation, consumer protection that is partly based on partial harmonization allowing member states to implement stricter consumer policy and geo-blocking. This article deals with geo-blocking as an evidence of a consumer discrimination without any justified reason. To avoid this discrimination, the EC has proposed a regulation containing cases when geo-blocking is regarded as an unfair practice imposing artificial borders in online world between the EU member states.

Táňa Šůsová
Příjem tvořící majetkovou podstatu v insolvenčním řízení a srážky z příjmů dlužníka prováděné v průběhu oddlužení plněného splátkovým kalendářem (s. 57)

SUMMARY:
ŠůSOVÁ, T.: INCOME FORMING MATERIAL ESSENCE IN INSOLVENCY PROCEEDINGS AND DEDUCTIONS FROM TEH ICNOME OF THE BORROWER UNDERTAKEN IN THE COURSE OF DEBT RELIEF FILLED THE SCHEDULEThe author in the article discusses discusses about the issue of assessment of income for the purposes of approving the discharge performance of rescheduling, which revenue consists of material nature and how these revenues shall be calculated precipitation.

Z ROZHODOVACÍ PRAXE
I. přistoupení k budoucímu dluhu (s. 62)
II. Výroba elektřiny z obnovitelných zdrojů (fotovoltaické elektrárny) – právo na podporu (s. 68)

Z JUDIKATURY EU
Srovnávací a klamavá reklama – reklama srvonávající cešny výrobků prodávaných v prodejnách různé velikosti a druhu (s. 73)

Article 4(a) and (c) of Directive 2006/114/EC of the European Parliament and of the Council of 12 December 2006 concerning misleading and comparative advertising, read in conjunction with Article 7(1) to (3) of Directive 2005/29/EC of the European Parliament and Council of 11 May 2005 concerning unfair business-to-consumer commercial practices in the internal market and amending Council Directive 84/450/EEC, Directives 97/7/EC, 98/27/EC and 2002/65/EC of the European Parliament and of the Council, and Regulation (EC) No 2006/2004 of the European Parliament and of the Council (‘Unfair Commercial Practices Directive’), must be interpreted as meaning that advertising, such as that at issue in the main proceedings, which compares the prices of products sold in shops having different sizes or formats, where those shops are part of retail chains each of which includes a range of shops having different sizes or formats and where the advertiser compares the prices charged in shops having larger sizes or formats in its retail chain with those displayed in shops having smaller sizes or formats in the retail chains of competitors, is liable to be unlawful, within the meaning of Article 4(a) and (c) of Directive 2006/114, unless consumers are informed clearly and in the advertisement itself that the comparison was made between the prices charged in shops in the advertiser’s retail chain having larger sizes or formats and those indicated in the shops of competing retail chains having smaller sizes or formats.
It is for the referring court, in order to assess the lawfulness of such advertising, to ascertain whether, in the case in the main proceedings, in the light of the circumstances of the present case, the advertising at issue satisfies the objective comparison requirement and/or is misleading, first, by taking into consideration the average consumer of the products in question who is reasonably well informed and reasonably observant and circumspect and, secondly, by taking into account the information contained in that advertising, in particular the information concerning the shops in the advertiser’s retail chain and those in the retail chains of competitors whose prices have been compared and, more generally, all of the elements in that advertising.

AUTOŘI:
prof. JUDr. Michal Tomášek, Dr.Sc.
PF UK a Česko-Čínské centrum Univerzity Karlovy
Mgr. Zuzana Frantíková
PF UP, Olomouc
JUDr. Táňa Šůsová
PF UK, Praha
Ing. Helena Chytilová, Ph.D., M.A.
PF UK, Praha
JUDr. Ing. Jan Hušek
emeritní soudce Nejvyššího soudu ČR, Brno

 


číslo 3/2017

ČLÁNKY
Michal Krenk

Smluvní pokuta (s. 82)

SUMMARY:
KRENK, M.: CONVENTIONAL PENALTY
The aim of my article is to present a treatise of conventional penalty with regard to the current legal regulations included in the new Civil Code. In introduction, the article is focused on general questions of this legal institut, which cover a form and transition provision of the new Civil Code too. The next part of article is concentrated on a regular determination of conventional penalty and secured obligation. Specifically, the article focused on a confrontation between conven-tional penalty and late charges and damages. The other part of article presented very important question of inadequate conventional penalty and a solution that situation to discre-tionary power of judge to reduce. Finally, it refers to any problems which are associated with enforcing the payment of a conventional penalty.

Patrik Kurz
Vybrané aspekty přihlášky pohledávky v insolvenčním řízení S(. 91)

SUMMARY:
KURZ, P.: SELECTED ASPECTS
OF THE APPLICATION RECEIVABLES IN INSOLVENCY PROCEEDINGS
This article discusses selected aspects of recovery enforcement receivables in insolvency proceedings. Discusses about defects of the application receivables about the timeliness logging receivables. The text is based on practical experience and takes into account the case law.

Martin Hamráček
Živnostenské Ponikanie zahraničných osôb na Slovensku (s. 99)

SUMMARY:
HAMRÁČEK, M.: TRADE LICENSING BUSINESS OF FOREIGN PERSONS
IN SLOVAKIA
The paper aimed to analyze legislative conditions to start the business of foreign persons in Slovakia. Trade licensing business of foreign persons in Slovakia is regulated by Act no. 455/1991 Coll. on Trades (Trade Act) and specific regulations. Contribution provides a comprehensive insight into the issue and analyze legislative conditions for the start of business of foreign persons in Slovakia - especially what administrative and legal actions must be met before the commencement of business, day of commencement of the trade of individual persons, how foreign persons have to prove that they meet of general and special conditions of business and what actually means permanent establishment. The decisive factors for the correct classification of persons and for determination of their legal obligations are, in particular, their residence and nationality. The issue is explained by practical examples.

Z ROZHODOVACÍ PRAXE
I. Uznání závazku (dluhu) – částečné plnění – podmínky uznání zbytku dluhu (s. 109)
II. Advokacie – ustanovení advokáta soudem – narušené nezbytné důvěry – ustanovení dalšího zástupce (s. 113)
III. Směnky vlastní – označení listina jako blankosměnka – neplatnost směnky (s. 117)

AUTOŘI
JUDr. Michal Krenk, Ph.D.
Vrchní soud v Praze; PF UK, Praha
Mgr. Patrik Kurz
soudce, okresní soud Tachov; PF ZČU, Plzeň
Mgr. Martin Hamráček
Fakulta verejnej správy Univerzity Pavla Jozefa Šafárika, Košice, SR
JUDr. Ing. Jan Hušek
emeritní soudce Nejvyššího soudu ČR, Brno