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Diploma Thesis Registration of Sales de lege ferenda Júdit Zatloukalová ABSTRACT This diploma thesis deals with the current legal regulation of electronic registration of sales in the Czech Republic, and especially with its planned amendment. At the end of 2017, the Constitutional Court had a significant impact on the legal regulation when its Decision file no. Pl. ÚS 26/16 revoked several provisions of the Act No. 112/2016 Coll. In the legislative process, as of the date of the manuscript closing, there is a government amendment to the Act concerned, which represents the legislative response of the Ministry of Finance to this Decision. The text is divided into six parts. After a general introduction to the registration of sales in the first part, there is an analysis of the Czech legislation in parts 2 to 4, first the de lege lata and then the submitted amendment in the light of the Constitutional Court's Decision on the Act. The following fifth part is devoted to the Slovak legal regulation of sales records, especially to the consequences of the recent amendment to the Act No. 289/2008 Coll., on Use of Electronic Cash Register. This amendment introduced the on-line eKasa system, which builds on many years of experience with the cash register system. In the last sixth part, the author analyses the... |
