https://hdl.handle.net/20.500.14178/900 2026-10-29T09:41:31Z 2026-10-29T09:41:31Z Málek, Ondřej https://hdl.handle.net/20.500.14178/4002 2026-10-16T01:00:27Z 2026-01-01T00:00:00Z

Aktuální přehled legislativních návrhů EU v oblasti přímých daní Málek, Ondřej Přednáška na téma aktuálních legislativních návrhů Evropské unie v oblasti přímých daní pro sekci mezinárodního zdanění a cel Komory daňových poradců České republiky, 7. 10. 2026.

2026-01-01T00:00:00Z Málek, Ondřej https://hdl.handle.net/20.500.14178/4001 2026-10-16T01:00:32Z 2026-01-01T00:00:00Z

Postavení námitky v systému prostředků ochrany při placení daní Málek, Ondřej Námitka podle § 159 daňového řádu patří mezi základní prostředky ochrany při placení daní, její procesní povaha je však proměnlivá. V některých situacích vystupuje jako řádný opravný prostředek, v jiných jako jiný prostředek ochrany proti úkonu správce daně nebo jeho nečinnosti. Článek se věnuje postavení námitky v platební rovině správy daní po novele účinné od 1. 7. 2025. Zaměřuje se na vymezení situací, v nichž lze námitku uplatnit, a na její vztah k odvolání, podnětu na nečinnost a ochraně ve správním soudnictví. Zvláštní pozornost je věnována dopadům novely, která výslovně vyloučila uplatnění námitky proti exekučnímu příkazu. Cílem článku je ukázat, jakou funkci námitka plní v systému prostředků ochrany při placení daní a jak její povaha ovlivňuje další procesní postup osoby zúčastněné na správě daní.; The objection under Section 159 of the Tax Procedure Code is one of the basic protective remedies in tax payment proceedings, yet its procedural nature is variable. In some situations it functions as an ordinary remedy, in others as a different means of protection against an act of the tax authority or its inactivity. The article addresses the position of the objection within the payment level of tax administration following the amendment effective from 1 July 2025. It focuses on defining the situations in which the objection may be applied, and on its relationship to appeal, the petition against inactivity, and protection in administrative judiciary. Particular attention is paid to the effects of the amendment, which expressly excluded the use of the objection against an execution order. The aim of the article is to show what function the objection performs within the system of protective remedies in tax payment and how its nature affects the further procedural steps of a person participating in tax administration.

2026-01-01T00:00:00Z Durajová, Zuzana https://hdl.handle.net/20.500.14178/4000 2026-10-16T01:00:29Z 2026-01-01T00:00:00Z

Support persons as procedural safeguards in involuntary psychiatric care Durajová, Zuzana Ensuring effective access to justice for persons with psychosocial disabilities in psychiatric hospitals remains a critical challenge in some European countries. While the Convention on the Rights of Persons with Disabilities (CRPD) requires States Parties to provide procedural accommodations and support in exercising legal capacity, hospital-based involuntary treatment settings present systemic barriers to participation, complaint mechanisms, and judicial review. This paper examines the role of support persons as an emerging form of procedural safeguard in involuntary psychiatric care, with a comparative focus on four jurisdictions: the Netherlands (patiëntenvertrouwenspersoon), Sweden (Personligt Ombud Skåne), Austria (Patientenanwaltschaft), and Czechia (důvěrník). Drawing on legal analysis and qualitative interviews with psychiatrists, advocates, lawyers, and peer workers, the paper explores the legal basis, institutional design, and practical functioning of supportperson mechanisms. It identifies key factors shaping their effectiveness, including independence from service providers, clarity of mandate, professional acceptance, and the ability to assist with complaints and judicial proceedings. While the Dutch and Austrian models represent institutionalized and rightsoriented advocacy structures, the Swedish model offers strong community-based support but limited reach inside hospital settings. By contrast, the Czech důvěrník model remains comparatively weak and inconsistently implemented, illustrating the risks of nominal safeguards without operational support or awareness. Support persons can enhance procedural fairness, empower individuals, and operationalize CRPD obligations, but they are not a substitute for broader reforms toward non-coercive mental health care. The paper argues that effective support systems require statutory guarantees, resourcing, and integration into complaints and review procedures. Recommendations are offered for strengthening support-person models within European mental health systems to enable genuine access to justice and equal recognition before the law.

2026-01-01T00:00:00Z Hofmannová, Helena Řepa, Karel https://hdl.handle.net/20.500.14178/3992 2026-10-07T01:00:36Z 2026-01-01T00:00:00Z

HUMAN RIGHTS IN THE EUROPEAN CONSTITUTIONAL ORDER II. Hofmannová, Helena; Řepa, Karel This volume brings together eight selected student research articles prepared within the elective course Human Rights in the European Constitutional Order at the Faculty of Law, Charles University. The contributions were written during the second and third years of the Erasmus+ Jean Monnet Module Human Rights in European Constitutional Order (HRECO), corresponding to the academic years 2024/2025 and 2025/2026.

2026-01-01T00:00:00Z