Historie a vývoj celního práva a celní správy v českých zemích

Bc. Oldřich Kouřil

Bakalářská práce

History and evolution of the customs law and customs administration in Bohemian countries

Anotace:

V této práci jsem se pokusil popsat vývoj celního práva a organi-zace celních orgánů v různých obdobích státních útvarů na historickém území českých zemí. Jelikož clo je tak staré jako obchod sám, vyvíjelo se i celní právo a celní správa již od starověku. Počínaje zavedením cla k ryze fiskálním účelům jako jednoho z prostředků sloužících k naplnění panovníkovy pokladny, přes jeho reprezentační účel až po v moderní době využívaný nástroj celní politiky, bylo celní právo neopominutelnou součástí veřejného práva v právních řádech všech státních útvarů. Taktéž výkon správy cel (celnictví), jenž lze definovat jako soubor činností, které se vztahují k ukládání a vybírání cla, předpokládá pevnou státní strukturu.

Abstract:

The first duties and their levying in the territory of Czech lands can be dated to about the 12th century. Important sources of customs rules were “regály” (iura regalia). They presented exclusive power of the head of the state to collect duties. With agreement of the sovereign the right to establish tolls and collect duties was passed over to churches, towns and persons. In the 16th century export duty was introduced and rules regulating customs were published. After 30-years-war several customs tariffs were published and the Czech Chamber was established as the main duty collecting institution. Organization of customs was very complicated, in single regions of the monarchy there was different application of duty levying over years. Customs rules of Austrian Monarchy had a strong protective trait, which did not agree with foreign trade. The end of the prohibitive system was brought by a new Customs Code from 1851. This code was invoked, with partial changes, till the end of World War I. By the Act nr. 97, from 20th February 1919 the region of Czech and Slovak Republic was declared to be an independent customs area and some other changes were adopted. Accepting of the Customs Code and executive regulation to the Code in 1927 was an important codifying act of the first republic. By these rules, which came into effect on 1st January 1928, existing legal dualism was eliminated and a new codification of customs rules was completed. The period of Fascist occupation between 1939 and 1945 meant absolute termination of customs activity in the Protectorate of Bohemia and Moravia. The Customs Union between the Protectorate and the Third Reich was set up, Customs Tariff lost its validity and in the area of the Protectorate validity of German imperial customs tariff was spread. After the end of World War II, in 1945, the presidential certificate determined over all area of the Czech and Slovak Republic that only rules valid before the 29th September 1939 should be used. In autumn 1947 in Geneva the Czech and Slovak Republic acceded to General Agreement on Tariffs and Trade (GATT). After 1948 the whole economic system including foreign trade passed through a large reconstruction by expropriation of manufacture and trade, and monopoly of the state in the area of foreign trade was set up. Customs authorities passed over to the Foreign Trade Ministry and a newly established Central Customs Service. In 1953 a new Customs Code, that confirmed organizational chart of Customs Service and adapted the section of customs proceeding, was adopted. In 1974 a new Customs Code, including global legal arrangement of Customs, was published. The Customs Code from 1993 has already reflected the change of social condition and, with some amendments and changes related to the Czech Republic accession to the European Union, has been valid to these days.

Klíčová slova

historie, vývoj, celní právo, celní správa, české území, history, evolution, customs law, customs organization, Bohemian countries

Jazyk práce: čeština

Datum vytvoření / odevzdání či podání práce: 30. 11. 2009

Obhajoba závěrečné práce

• Obhajoba proběhla 3. 2. 2010
• Vedoucí: JUDr. Dana Šramková, Ph.D.

Masarykova univerzita

Právnická fakulta

Bakalářský studijní program / obor:
Právní specializace / Veřejná správa