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This contribution deals with the problem of taxation of athletes. The hypothesis of this paper is the question whether the tax rules governing the taxation of athletes fulfi ll the appropriate formal quality of the legal regulation (formal values of law) required in a democratic legal state or not? The methods used for answering this hypothesis are the analysis of the law and selected jurisprudence of the higher courts; a comparison of the legal position of the athletes in the Czech tax law with European soft law model. Throughout the paper, syntax procedures will be used to create partial conclusions for the purpose of the fi nal thesis. Although the position of collective athletes is concerning the matter of tax expenditures surrealistic, nevertheless we can see deep rationality in the motives of Supreme Administrative Court. The hypothesis of the paper needs to be answered positively, the regulation of the taxation of athletes in its current form does not fulfi ll the formal values of law, especially it fails in the perspective of predictability. Therefore, who knows if the campaign of the courts against the tax rules, which are devoid of formal values, will not continue. ; This contribution deals with the problem of taxation of athletes. The hypothesis of this paper is the question whether the tax rules governing the taxation of athletes fulfi ll the appropriate formal quality of the legal regulation (formal values of law) required in a democratic legal state or not? The methods used for answering this hypothesis are the analysis of the law and selected jurisprudence of the higher courts; a comparison of the legal position of the athletes in the Czech tax law with European soft law model. Throughout the paper, syntax procedures will be used to create partial conclusions for the purpose of the fi nal thesis. Although the position of collective athletes is concerning the matter of tax expenditures surrealistic, nevertheless we can see deep rationality in the motives of Supreme Administrative Court. The hypothesis of the paper needs to be answered positively, the regulation of the taxation of athletes in its current form does not fulfi ll the formal values of law, especially it fails in the perspective of predictability. Therefore, who knows if the campaign of the courts against the tax rules, which are devoid of formal values, will not continue.

Re-engaging with the Pure Theory of Law developed by Hans Kelsen and the other members of the Viennese School of Jurisprudence, this book looks at the causes and manifestations of uncertainty in international law. It considers both epistemological uncertainty as to whether we can accurately perceive norms in international law, and ontological problems which occur inter alia where two or more norms conflict. The book looks at these issues of uncertainty in relation to the foundational doctrines of public international law, including the law of self-defence under the United Nations Charter, customary international law, and the interpretation of treaties.

This paper seeks to document Danish experiences with integrating International Humanitarian Law (IHL) and International Human Rights Laws (IHRL) in capacity building and training of foreign armed forces. It is the first such attempt to present experiences from different international missions and engagements and has thus relied on 'inventing' ways and means of identifying and documenting these. The paper builds on a range of interviews with individuals directly or indirectly involved in training and capacity building activities such as military legal advisors and civilian advisors as well as members of the armed forces. Further, the paper draws on presentations and discussions at a Nordic seminar on IHL and IHRL in capacity building held in Copenhagen on 17 November 2015. The majority of relevant Danish military legal advisors were identified and interviewed for this paper. However, the paper would have benefitted from additional interviews with officers in the armed forces with hands on experience from IHL and IHLR capacity building and training in international missions. Future analysis could therefore focus on further identification of practitioners involved in IHL and IHRL training and capacity building from within the armed forces. While the paper presents an overview of IHL and IHRL capacity building and training activities to date it does not satisfactorily present the impact of these activities. Respondents were all asked about their views on the outcomes of the activities conducted in terms of changed behaviour, procedures and practises. However, due to the ad hoc and often discontinued nature of their work, few offered any views on the impact generated. This paper therefore argues that more should be done to monitor the outcomes and impact of IHL and IHRL capacity building and training including through establishing a baseline i.e. some form of assessment of IHL and IHRL adherence prior to the capacity building and training intervention. At the end of this working paper, key findings have been grouped under 5 thematic categories to provide the reader with 'easy access' to key observations. A list of useful resources on IHL and IHRL, all of which can be accessed online, is also included.

Since the mid 1980's to the present time there has been an unprecedented attitudinal change by governments, both at the federal and state levels, regardless of political persuasion, towards the role of the public sector. There has been a sustained policy to wind back the size of the Public Service across the board.

In an era of increased reliance on private regulatory bodies and globalised economic activity, standardisation is the field where politics, technical expertise and strategic behaviour meet and interact. International standard-setting bodies exemplify the rise of transnational governance and the challenges that it brings about relating to institutional choice, legitimacy, procedural and substantive fairness or transparency. This book takes a more empirical-based approach focusing on the mechanics of international standard-setting. It constitutes a multidisciplinary inquiry into the foundations of international standard-setting, an empirically under-researched yet important area of international informal lawmaking. Contributors expertly examine the peculiarities of international standardisation in selected issue-areas and legal orders and shed light on the attributes of international standard-setters, allowing comparisons among standard-setting bodies with a view to identifying best practices and improve our understanding about standardisation processes.