Publication details

Právní následky protiprávního zdanění povolenek na emise skleníkových plynů

Title in English Legal consequences of unlawful taxation of greenhouse gas emission allowances
Authors

FELDEK Michael

Year of publication 2021
Type Article in Proceedings
Conference COFOLA 2021 - část 3
MU Faculty or unit

Faculty of Law

Citation
Web Open access sborníku
Keywords Tax Law; Tax Administration; Interest on the Unauthorized Conduct of the Tax Administration; Damages; European Union’s Emissions Trading System
Description Relatively recently, several legal disputes concerning interest on the unauthorized conduct of the tax administration have been resolved by administrative courts in the Czech Republic. Said disputes were a direct consequence of taxation of the greenhouse gas emission allowances allocated by the Czech Republic in 2011 and 2012 in the energy sector, which proved to be in breach of European Union’s regulation of emission trading system. The contribution aims to analyse the origin of these disputes and evaluate their outcome in terms of applicable law by using methods of description, analysis and synthesis.

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