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