The enlargement of the European Union in 2004 brought many changes with the increase in international trade being one of them. This change had to be reflected in tax legislation of new member states, including the Czech Republic. This article provides a brief summary of the most important impacts of the European Union's legislation in the field of indirect taxation and especially excise duties on the laws of the Czech Republic. I will also deal with procedural issues in the approval of new legislative proposals in this field within the European Union. ; The enlargement of the European Union in 2004 brought many changes with the increase in international trade being one of them. This change had to be reflected in tax legislation of new member states, including the Czech Republic. This article provides a brief summary of the most important impacts of the European Union's legislation in the field of indirect taxation and especially excise duties on the laws of the Czech Republic. I will also deal with procedural issues in the approval of new legislative proposals in this field within the European Union.
The hereby submitted article deals with the Financial Arbiter (Ombudsman) and the payment systems regulation in the Czech Republic. The article focuses mainly on the proceeding before the Czech Financial Arbiter. However, the author also deals with the Financial Ombudsmen in Europe, especially those who are the members of FIN-NET (the Cross-Border Out-of-Court Complaints Network for Financial Services). The legal regulation this work describes covers up (between others) the Payment Systems Act and the Act on the Financial Arbiter, both effective from 1 January 2003. These acts were adopted by the Czech Parliament under the harmonization of the Czech law with the European Community law standards, e.g. with the European Community Directive No. 97/5/EC, on cross-boarder transfers, which requires the possibility for consumers to settle disputes in an efficient and appropriate manner with transfer institutions through out-of-court procedures. ; Šiame straipsnyje autorė nagrinėja finansinio arbitro (ombudsmeno) ir mokėjimo sistemų reglamentavimo raidą Čekijos Respublikoje. Straipsnyje daugiausia dėmesio kreipiama proceso, kuris vyksta prieš prasidedant Čekijos finansų ombudsmenui, analizei. Autorė taip pat gretina finansinio ombudsmeno procesą su panašiais procesais Europoje, ypač - tų arbitrų, kurie yra FIN-NET (Tarpvalstybinio pobūdžio finansinių paslaugų teikiamų ne ginčo tvarka tinklo) nariai. Siame darbe teisiškai nagrinėjami mokėjimų sistemos bei finansų arbitrų aktai, įsigalioję nuo 2003 m. sausio 1 d., priimti Čekijos Parlamente, siekiant suderinti Čekijos Respublikos ir Europos Sąjungos teisės standartus. Kaip pavyzdys, nagrinėjama Europos Sąjungos direktyva Nr. 97/5/EC dėl tarptautinių pavedimų, reikalaujanti suteikti vartotojams galimybę naudotis neteisinėmis procedūromis ginčuose su pavedimus atlikusių institucijų darbuotojais.
The hereby submitted article deals with the Financial Arbiter (Ombudsman) and the payment systems regulation in the Czech Republic. The article focuses mainly on the proceeding before the Czech Financial Arbiter. However, the author also deals with the Financial Ombudsmen in Europe, especially those who are the members of FIN-NET (the Cross-Border Out-of-Court Complaints Network for Financial Services). The legal regulation this work describes covers up (between others) the Payment Systems Act and the Act on the Financial Arbiter, both effective from 1 January 2003. These acts were adopted by the Czech Parliament under the harmonization of the Czech law with the European Community law standards, e.g. with the European Community Directive No. 97/5/EC, on cross-boarder transfers, which requires the possibility for consumers to settle disputes in an efficient and appropriate manner with transfer institutions through out-of-court procedures.
The hereby submitted article deals with the Financial Arbiter (Ombudsman) and the payment systems regulation in the Czech Republic. The article focuses mainly on the proceeding before the Czech Financial Arbiter. However, the author also deals with the Financial Ombudsmen in Europe, especially those who are the members of FIN-NET (the Cross-Border Out-of-Court Complaints Network for Financial Services). The legal regulation this work describes covers up (between others) the Payment Systems Act and the Act on the Financial Arbiter, both effective from 1 January 2003. These acts were adopted by the Czech Parliament under the harmonization of the Czech law with the European Community law standards, e.g. with the European Community Directive No. 97/5/EC, on cross-boarder transfers, which requires the possibility for consumers to settle disputes in an efficient and appropriate manner with transfer institutions through out-of-court procedures.
Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have signifi cantly impacted the structure of customs law. Both the SAFE Framework as well as the Trade Facilitation Agreement had indicated the need to maintain a balance between regulations introducing simplifi cations and those ensuring safety and security. One example of such a solution is the institution of the authorised economic operator (AEO), which grants those entities opportunities to take advantage of a number of simplifi cations, such as the fi ling of the simplifi ed customs declaration, making entries in a registry, or performing self-assessments, but, at the same time, maintains the requirement of safety and security (through a detailed audit of the enterprise before AEO certification). However, by allowing authorised economic operators to perform selfassessment in respect of goods that have entered into the customs territory of the European Union and are to be released for trade, EU legislators have created signifi cant challenges concerning the realm of safety and security, especially concerning the institution that is the most important within that area – that of customs controls. 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