Template-Type: ReDIF-Article 1.0
Author-Name: Václav Šmejkal
Title: EU Internal Market vs. National Models of Codetermination - Do we know all solutions?
Abstract: In the recent decision of the Erzberger case C-566/15, the Court of Justice of the European Union had to address the issue of whether the national rules on employee participation in company management (so-called co-determination) are in line with EU law, in particular whether they do not restrict the free movement of workers within the EU internal market. Although in the present case it did not find the existence of restrictions, it did not give in its  brief ruling answers to all the questions related to this case and the co-determination in multinational business groups. The article attempts to show for which cases of co-determination we already have clear answers in the current EU law and for which we do not. Overall, however, the analysis shows that EU Court of Justice decision was pragmatic and therefore wise.
Keywords: codetermination, EU internal market, free movement of workers, Erzberger vs. TUI, rights of employee, kodeterminace, vnitřní trhu EU, volný pohyb pracovníků, Erzberger vs. TUI, práva zaměstnanců
Pages: 4-15
Volume: 2018
Issue: 1
Year: 2018
File-URL: http://www.vse.cz/se/download.php?jnl=se&pdf=151.pdf
File-URL: http://www.vse.cz/se/151
File-Format: text/html
Handle: RePEc:prg:jnlsev:v:2018:y:2018:i:1:id:151:p:4-15
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlsev/references/151

Template-Type: ReDIF-Article 1.0
Author-Name: Lucie Bartošková
Title: CETA as a Model of New-generation Free Trade Agreements Between the EU and Other Developed Economies
Abstract: Within the context of deadlocks in multilateral negotiations held between members of the World Trade Organization during the so-called Qatar Round, some of the developed economies have started seeking other ways of cooperation towards deeper economic integration. The Comprehensive Economic and Trade Agreement serves as an example of so-called “new generation free trade agreements” as it goes well beyond current WTO disciplines and seeks to influence domestic policies in the EU and Canada to an unprecedented degree. The aim of this paper is to describe specifics of the new bilateral free trade agreement between the EU and Canada, including dynamics of the negotiation process and some of the key chapters, that will significantly impact both European and Canadian enterprises.
Keywords: CETA, CETA, regionalism, new generation free trade agreements, negotiation process, investment dispute set, regionalismus, nová generace dohod o zóně volného obchodu, vyjednávací proces, řešení investičních sporů
Pages: 16-26
Volume: 2018
Issue: 1
Year: 2018
File-URL: http://www.vse.cz/se/download.php?jnl=se&pdf=152.pdf
File-URL: http://www.vse.cz/se/152
File-Format: text/html
Handle: RePEc:prg:jnlsev:v:2018:y:2018:i:1:id:152:p:16-26
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlsev/references/152

Template-Type: ReDIF-Article 1.0
Author-Name: Renáta Čuhlová
Title: Migrační iniciativy v kontextu lákání zahraničních odborníků
Abstract: Téma migrace patří k významně diskutovaným fenoménům nabývající na intenzitě zvláště v posledním desetiletí. Zároveň se migrace stává palčivou otázkou jak z hlediska států, které lidé opouští, tak také v zemích přijímajících imigranty. Přestože existuje celá řada problémů spjatých s migračními toky, tento článek se věnuje migraci kvalifikovaných osob. Text uvádí činitele, které v této komplexní problematice existují, a zároveň důvody národních proaktivních migračních programů, které zahraniční experty lákají. Dále článek představuje migrační politiku Evropské unie cílenou na kvalifikované cizince. Zaměřuje se pak na komparaci národních migračních nástrojů zemí, které mají bohatou migrační zkušenost - tj. Německo z pohledu evropského a USA v celosvětovém kontextu. Závěr nabízí zamyšlení nad dalším vývojem a možnou vzájemnou inspirací v tvorbě migračních nástrojů pro kvalifikované jedince.
Keywords: EU, USA, Německo, migrace, kvalifikovaní cizinci, zelené karty
Pages: 27-43
Volume: 2018
Issue: 1
Year: 2018
File-URL: http://www.vse.cz/se/download.php?jnl=se&pdf=153.pdf
File-URL: http://www.vse.cz/se/153
File-Format: text/html
Handle: RePEc:prg:jnlsev:v:2018:y:2018:i:1:id:153:p:27-43
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlsev/references/153

Template-Type: ReDIF-Article 1.0
Author-Name: Jan Famfollet
Author-Name: Eliška Straková
Title: Italian solution of failing banks and its importance for banking union completion
Abstract: The banking union creates the system for banking supervision and banking crises solution based on single European Union rules. The Bank Recovery and Resolution Directive (BRRD) means an important milestone, the main goal of which is to limit government assistance to failing banks (bailout) and replace it with a bail-in system. The article focuses on Italian banking crises solution and points out that despite the existence of banking union rules, there is legal possibility to circumvent and save banks via the public finances (bailout). On the one hand "Italian solution" confirms that there are strong weaknesses in the current rules of the banking union, on the other hand it can be interpreted as a flexible framework that can be tailored to a specific country. The article explains the reasons for the distinct solution of the banking crisis in the Italian banking sector and evaluates the impact of this solution on the further banking union completion.
Keywords: bankovní unie, Banking Union, bail-in, bailout, bail-in, bailout, BRRD, Precautionary recapitalisation, Italian banking sector, BRRD, preventivní rekapitalizace, italský bankovní sektor
Classification-JEL: G18, G21, G33, G38
Pages: 44-56
Volume: 2018
Issue: 1
Year: 2018
File-URL: http://www.vse.cz/se/download.php?jnl=se&pdf=154.pdf
File-URL: http://www.vse.cz/se/154
File-Format: text/html
Handle: RePEc:prg:jnlsev:v:2018:y:2018:i:1:id:154:p:44-56
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlsev/references/154

Template-Type: ReDIF-Article 1.0
Author-Name: Jan Tuček
Author-Name: Jana Skálová
Title: International comparison of the practice of tax advisor profession in selected countries
Abstract: The article focuses on the conditions for the profession of tax advisor in the European Union. Based on a questionnaire survey, professional tax consultancy organizations were examined in countries that, like the Czech Republic, have a special law regulating this profession. In the second group of selected Member States, tax advice is not governed by a special law, and can therefore provide tax advisory services to any domestic or foreign person without restriction. However, it also emerged from the questionnaire survey that, even in countries where no advice is regulated by a special law, there are professional organizations in which membership is conditional on proving a certain amount of knowledge. Membership in these organizations is on a voluntary basis and its members have the privilege to use a special professional title with this associated membership. These self-regulatory professional organizations often behave in a similar way and require similar conditions as professional organizations in selected countries where tax advice is considered as regulated activity. In particular, it is proof of the knowledge of entering the profession and the pressure to maintain it and to perform tax consultancy over the years.
Keywords: tax advisor, tax advisory, professional chamber, professional education, confidentiality, daňový poradce, daňové poradenství, profesní komora, kontinuální profesní vzdělávání, mlčenlivost
Classification-JEL: H71, M48
Pages: 57-70
Volume: 2018
Issue: 1
Year: 2018
File-URL: http://www.vse.cz/se/download.php?jnl=se&pdf=155.pdf
File-URL: http://www.vse.cz/se/155
File-Format: text/html
Handle: RePEc:prg:jnlsev:v:2018:y:2018:i:1:id:155:p:57-70
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlsev/references/155