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The article deals with one of the most important and recent issues of the contemporary law of the Member States and the EU in the field of environment, which is criminal liability for environmental crimes which serves as a tool for promoting environmental protection. Environmental law can be divided into two basic types of environmental liability for damage to the environment and liability for damage. Liability for environmental damage is divided into civil liability for damage as well as liability of the public for ecological damage. A special case is liability for historical damage.
The Directive on torts is divided into criminal liability and administrative liability. In this paper, the author focuses on the analysis of the contemporary Czech tort law in the field of biodiversity protection and considers several aspects of this a de lege ferenda issue.

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It is essential to address in particular the comprehensive prevention of breaches of the right to informational self-determination and whether the persons concerned are aware that they “voluntarily agree” to pass on their identity information to third parties. It is alarming nowadays what amount of private data are available at their disposal for companies or private persons regarding other persons and how easy it seems to obtain this data. In today’s information age and the era of more advanced use of artificial intelligence, it will be more necessary than in the past to define what the individual intended, what he agreed with, and what he eventually approved as data privacy.
In order to ensure the protection of the individual and his/her privacy, it is therefore necessary to respond to and refine the existing sources of law, especially to establish codes of ethics taking into account the modern technological and social development.

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Privacy and data protection laws have changed significantly over the last two decades. The highly networked and interconnected world we live in today was only a flash on the horizon in the 1990s. The Internet itself was still a whole new innovation for many people. Many businesses have not had a public website yet. Concepts, such as online social media platforms, did not exist – and certainly no one thought about how they should be regulated. Smartphones, wearable technology and artificial intelligence have made huge leaps over the past 20 years – powered by new ways of data acquisition and processing. As a result, courts and regulators have increasingly had to adapt the aging data protection laws to suit a constantly changing world for which they were simply not designed. Government digital agendas worldwide go hand in hand with this fast-paced digital evolution. Information security and awareness should be a crucial part of public administration agendas with the primary goal to protect information of all types and origins.

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One of the hallmarks of the 21st century society is rapid technological progress. It must be addressed by national legal systems, which is another theme discussed in this article. Blockchain technology is one of the most current issues, not only in information technology, but also in law.
This paper aims to assess the current legal situation and to reflect on the challenges and perspectives that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental hypothesis that we will attempt to confirm or refute.

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In recent decades technology has advanced rapidly, and inventions that have made our lives easier have emerged. Among the many life changing inventions, Blockchain facilitates our financial activities, for example banking, commerce and accounting, because it eliminates the need for a third party, thus saving us time and money. With its help, we can manage and record asset movements, contracts and their fulfilment, as well as other data by cryptographic methods. In the following article, firstly I will describe the concept and operation of Blockchain and the advantages of using it in the field of accounting. After that I will introduce the accounting principles, based on the Hungarian Accounting Act. Finally, I will address the legal questions raised by applying the accounting principles to Blockchain when they are used in the process of accounting.

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The contribution deals with the financing of territorial self-governing units in the Czech Republic. The economic basis of local governance is still the most important and the most complicated issue of local governance. Local governances need economic independence for filling their tasks. The aim of this paper is to describe the importance of budget allocation of taxes (BAT) for municipal and regional budgets in the Czech Republic and, on the basis of description and critical analysis or comparison and synthesis of acquired knowledge, to confirm or disprove the hypothesis that partial amendments to the Act on Budget Allocation of Revenue of Certain Taxes to territorial budgets damage municipalities and regions or, on the contrary, strengthen their permanent financial basis. Description, analysis and synthesis are used as a method for writing this article.

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object(Publication)#904 (6) { ["_data"]=> array(28) { ["id"]=> int(4535) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2020-07-27" ["lastModified"]=> string(19) "2021-06-20 16:29:44" ["sectionId"]=> int(31) ["seq"]=> int(6) ["submissionId"]=> int(4414) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2020) ["issueId"]=> int(352) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "86-94" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2019.2.7" ["abstract"]=> array(2) { ["en_US"]=> string(690) "

This paper deals with the efficiency of tax collection in the Czech Republic. The first part of this paper describes theoretical approaches to efficiency of taxes. Considering the aim of the article, there are no mathematical models of efficiency presented. The second part introduces efficiency from the point of view of law. The next part involves the application of efficiency of tax collection, especially how to measure efficiency and the main barriers for its establishment in the Czech Republic. The last part of the paper offers the summing up of gained knowledge. The aim of this paper is to detect if the current approach to tax collection contributes to higher efficiency.

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Case Studies

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Administrative justice is a very strong element of control of public administration. Its decisions not only control but also guide the future directions in an application of particular legal norms. The author evaluates the new changes of administrative justice in the Slovak Republic. He points out the main changes in comparison with the previous legal regulation and tries to evaluate them. He points out that it is too early to evaluate the whole new legal regulation. Despite this fact, he states that it is possible to make a partial evaluation on the basis of a result and experiences acquired to this time.

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