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Constitutional aspects of imposing taxes, fees and other similar financial considerations in the Czech republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F12%3A10129400" target="_blank" >RIV/00216208:11220/12:10129400 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Constitutional aspects of imposing taxes, fees and other similar financial considerations in the Czech republic

  • Original language description

    This article deals with the fundamental constitutional rule relating to taxes, fees and other similar financial considerations in the Czech Republic. This is a provision which provides that taxes and fees can be imposed only on the basis of law. The article focuses first on the historical development of this basic rule and then on its current interpretation. At the end it provides the evaluation of taxes, fees and other similar financial considerations like limiting right to property and a contributionto financing of public affairs.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2012

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Nalogovoje i bjudžetnoje pravo: sovremennye problemy imušestvenych otnošenij

  • ISBN

    978-5-9273-1904-6

  • ISSN

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

    156-164

  • Publisher name

    Vydavatelství Voroněžské státní univerzity

  • Place of publication

    Voroněž

  • Event location

    Voroněž

  • Event date

    Mar 29, 2012

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article