Showing 1 - 10 of 29
Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one...
Persistent link: https://www.econbiz.de/10014126025
This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents possible approaches for the regulation de lege ferenda. The text deals to some extent with the energy taxes, and ecological aspects in income taxation and value added taxation. The...
Persistent link: https://www.econbiz.de/10014106386
The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. To reach...
Persistent link: https://www.econbiz.de/10014107715
The aim of the chapter is to provide a comprehensive analysis of the corporate tax residence in the Czech Republic. It deals with the corporate tax residence both in domestic and international contexts. It concerns not only tax law issues, but also civil law and corporate law. Very important are...
Persistent link: https://www.econbiz.de/10012911372
The chapter describes and analyses general legal and tax policy aspects of transformation in the Czech Republic, incl. place of tax law in legal system, division of taxing powers and tax revenue between the state and local authorities, standards of tax legislative process and concepts and...
Persistent link: https://www.econbiz.de/10012917823
There is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is quite unique. This article deals...
Persistent link: https://www.econbiz.de/10012909456
This scientific article discusses issues related to the taxation of Instagram influencers. Its main objective is to define how the influencers’ incomes should be taxed. To achieve this primary purpose, the partial objective is defined to give the list of (legal) cooperation contracts between...
Persistent link: https://www.econbiz.de/10013218277
The chapter creates a part of the book examining whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework. The chapter is focusing on the meaning of value creation in domestic - Czech tax law
Persistent link: https://www.econbiz.de/10013219395
There is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is quite unique. This article deals...
Persistent link: https://www.econbiz.de/10012895151
The goal of this contribution is to briefly introduce and describe the Revenue Registry Act, critically analyse the fundamental provisions of the Act, summarize pros and cons of the regulation, critically analyse the decision of the Constitutional Court and introduce the Ministry's proposal of...
Persistent link: https://www.econbiz.de/10012895152