Publication details
Správa poplatků, na které nedopadá daňový řád
| Title in English | Administration of fees not covered by the Tax Code |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Article in Proceedings |
| Conference | Správa daní. Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023 |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Doi | http://dx.doi.org/10.14712/9788076300361.13 |
| Keywords | fees; Tax Code; Higher Education Act; radio and television licences |
| Description | The purpose of this paper is to analyse some of the different types of fees known in the Czech legal system. In the introduction, the author briefly defines the term fee and the different types of fees. Subsequently, the author will deal with several examples of fees that are not covered by the Tax Code. The nature of these fees, the advantages, and disadvantages of the impact of other legislation and the consequences of their possible classification under the Tax Code will be characterised. In particular, the author will discuss fees under the Higher Education Act and radio and television fees. Finally, the author will assess possible recommendations for changes to the legislation. |