Publication details
Zpoplatnění majetku v České republice
| Title in English | Property Charging in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2006 |
| Type | Article in Proceedings |
| Conference | Sborník příspěvků z konference Monseho olomoucké právnické dny |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Charge; Tax; Property; Dog charge; Charge on evaluation of building land; Charge on gambling machines; Radio charge; Television charge |
| Description | The aim of this article is to inform on particular property charges collected in the Czech Republic. The definition of charges, respectively the differences between “charges” and “taxes” is very difficult. If we are thinking in traditional way of breaking up of the taxes and their titles, there are these property charges established in the Czech Republic: local dog charge, local charge on evaluation of building land, local charge on gambling machines and radio and television charge. This list is relatively short in comparison with the other European states. The legal regulation is however very often not unambiguous and imprecise. And these imperfections are the topic of this article. |