JAN ONDŘEJ – MAGDA UXOVÁ CYIL 7 ȍ2016Ȏ to administer the conquered territory, form and introduce the legal framework, and so on, if the rudiments of statehood are to be seen. The Islamic state, for example, tries to regulate agriculture and environmental protection. Fishermen, for example, are forbidden to use electric current or dynamite to catch fish. Tax collection under the Islamic state is set at 2.5 per cent on real estate, clothes, food, vehicles and so on. The Islamic state sets the prices of rent in houses, drugs in pharmacies, treatment of children in hospitals etc. 21 There are also rules of warfare. The Islamic state attempts to apply Islamic law to armed conflict. Rules which allow for striking enemy combatants, their torture or killing were published. Other rules regulate ransom for non-Muslim hostages. The Islamic state promulgated rules which the UN branded as breaking the international humanitarian law. 22 Provided we considered the Islamic state a de facto regime, we have to consider various concepts of the form of the de facto regimes that exist in legal doctrine. In Frowein’s conception, de facto regimes are various unrecognized entities, that, however, are relatively stable and control certain territory . The states of the internationally community, however, refuse to recognize them as states, i.e. subjects with complete international subjectivity. 23 It is also important to distinguish a de facto regime from national liberation movements that aim at liberating a suppressed nation. According to van Essen, it is necessary to distinguish between a de facto regime and guerrilla fighting and insurgent groups. The difference lies in the degree of political organization of the group. Guerilla fighters and insurgents do not always have political motives or effective organization for reaching their targets as is the case in de facto regimes. 24 This means that fighters or insurgents gain the status of de facto regimes only under certain conditions (provided these groups perform a certain degree of political authority and are well-organized). These groups cannot be automatically considered de facto regimes . Van Essen states that a de facto regime is a politically organized entity which exercises effective control over some parts of state territory with the objective of becoming the official government of the state. As this regime is still not part of the international community, it exercises its powers de facto (which indicates its illegal or, at least, extra-legal basis). Within the framework of this definition the individual de facto regimes exist in various forms and can also change over time. Considering that the Islamic state controls parts of the territory of Iraq and Syria, it can be said that it shows certain features of so called de facto regimes . Provided we 21 MARCH, Andrew, F., REVKIN, Mara. Califhate of Law. ISIS¨Ground Rules. Accessible at: http:// www. Foreignaffairs.com/articles/syria/2015-04-15/caliphate-law (Viewed 2 November 2015). 22 Ibid . 23 FROWEIN, J., A. Das de facto-Regime imVolkerrecht-Eine Untersuchung zur Rechsstellung „nichtanerkannter Staaten“ und ahnlicher Gebilde. Koln/Berlin: Carl Heymanns Verlag, 1968, p. 194. 24 VAN ESSEN, J. De facto Regimes in International Law. Utrech Journal of International and European Law . 2012, volume 28, p. 33.