Ekologické daně

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Title in English Ecological Taxes
Authors

RADVAN Michal NECKÁŘ Jan

Year of publication 2007
Type Article in Proceedings
Conference Dny veřejného práva
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords Ecological Tax; Tax on earth gas; Tax on solid fuels; Tax on electricity; Structural items of the tax; European Union
Description The article deals with ecological taxes (tax on earth gas, tax on solid fuels, tax on electricity), those will be collected in the Czech Republic since the 1. January, 2008. The legal regulation of these taxes is largely influenced by the European law, especially by the Council directive 2003/96/EC a 2004/74/EC. The basic structural items of these taxes are briefly mentioned. At the end, pro-and-con of the new legislation is described.

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