Daně z motorových vozidel v Evropské unii
| Title in English | Taxes on Motor Vehicles in EU |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Eugeniusz Ruśkowski a evropská dimenze finančního práva |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | harnonization; tax; registration tax; road tax; tax on motor vehicles; time charge; electronic road toll |
| Description | The aim of this chapter is to use analytical methods to evaluate both existing harmonization within the European Union in the field of legal regulation of taxation of motor vehicles, as well the implementation of European law into the legal order of the Czech Republic, combined with the comparative, when author wants to focus on the legal regulation of this area in other European Union countries. Author focuses exclusively registration taxes and taxes paid regularly in connection with motor vehicles, and analyzes charges for the use of road infrastructure based on time and number of kilometres. |
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