Publication details
Ekologické daně
| Title in English | Ecological Taxes |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Dny veřejného práva |
| MU Faculty or unit | |
| 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. |