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The Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court - ŠKO-ENERGO C-43/14

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909679" target="_blank" >RIV/62156489:43110/16:43909679 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court - ŠKO-ENERGO C-43/14

  • Original language description

    On 18 December 2013 the Czech Supreme Administrative Court decided to request a preliminary ruling from the Court of Justice of the European Union (hereinafter CJEU) regarding the allocation of emission allowances free of charge in accordance with Directive 2003/87/EC and subsequent levying of gift tax on that allocation. The aim of the chapter is to discuss the preliminary ruling of SAC.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2016

  • Confidentiality

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

Data specific for result type

  • Book/collection name

    CJEU - Recent Developments in Direct Taxation 2015

  • ISBN

    978-3-7073-3531-6

  • Number of pages of the result

    11

  • Pages from-to

    31-41

  • Number of pages of the book

    217

  • Publisher name

    Linde Verlag Ges.m.b.H.

  • Place of publication

    Vídeň

  • UT code for WoS chapter