scholarly journals Tax Procedure Code in the Czech Republic

2017 ◽  
Vol 2 (1) ◽  
pp. 17-24
Author(s):  
Marie Karfíková ◽  
Radim Boháč
Keyword(s):  
Czech Republic ◽  
Basic Structure ◽  
Broad Sense ◽  
Tax Administration ◽  
Self Assessment ◽  
Basic Principles ◽  
The Czech Republic ◽  
Great Achievement ◽  
Tax Assessment ◽  
Procedure Code

The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.

scholarly journals Development of the Czech forest related policy and institutions in the threshold of the 3rd millennium

2012 ◽  
Vol 50 (No. 11) ◽  
pp. 505-509
Author(s):  
K. Vančura ◽  
P. Pacourek ◽  
J. Řezáč
Keyword(s):  
Czech Republic ◽  
Sustainable Forest Management ◽  
Transition Period ◽  
The European Union ◽  
Basic Principles ◽  
The Czech Republic ◽  
Forestry Policy ◽  
International Commitments ◽  
Background Material ◽  
Regional Forest

This paper gives an overview of Czech forestry policy and legislation since the beginning of changes in the CEEC plus developments and activities of the main forestry institutions. These activities are referred to in the background material given for the political transition period and also related to the Pan-European and global forestry processes. The philosophy of forestry in the Czech Republic is based on the international framework set out by the first Ministerial Conference on the Protection of Forests in Europe and also in conjunction with the preparation of the Czech Republic for accession to the European Union. National and regional forest programmes are aimed at implementing the principles of sustainable forest management and a broad range of stakeholders from the forestry and environment sectors has been involved in its preparation. The current situation and main problems of forestry are given along with basic principles on how to solve such problems and also on how to fulfil obligations to future generations, and international commitments.

scholarly journals Environmental Education as Part of Geographical Courses in the Czech Republic - Problems, Suggestions, and Challenges

Geografie ◽  
1996 ◽  
Vol 101 (2) ◽  
pp. 158-168
Author(s):  
Hana Kühnlová ◽  
Karel Kühnl
Keyword(s):  
Czech Republic ◽  
Environmental Education ◽  
Educational System ◽  
Historical Development ◽  
Local Region ◽  
Broad Sense ◽  
Future Prospects ◽  
The Czech Republic

Improvement of the environment is conditioned by a systematic environmental education. The role of geography in such an educational system is also crucial. As a result, geographical courses require changes. A sound knowledge of one's local region much contributes to the understanding of environment in the broad sense. Environmental education must include the historical development of natural and social elements as well as future prospects. The concept of eco-museum could bring much inspiration to this process. The article deals with the idea of eco-museum of Cental European importance which should primarily influence the environmental thinking of the population.

scholarly journals Tax Inspection – Unlawful Interference

2018 ◽  
Vol 3 (2) ◽  
pp. 90-98
Author(s):  
Damian Czudek
Keyword(s):  
Czech Republic ◽  
Tax Administration ◽  
Correct Identification ◽  
The Czech Republic ◽  
Unlawful Interference ◽  
Scope Of Application

This article focuses on the issue of options, respectively the scope of application of the tax authorities’ discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic.

scholarly journals Taxation of Professional Team Sport Athletes in the Czech Republic

2016 ◽  
Vol 1 (1) ◽  
pp. 62-71
Author(s):  
Michal Radvan ◽  
Jan Neckář
Keyword(s):  
Czech Republic ◽  
Scientific Literature ◽  
Team Sports ◽  
Case Law ◽  
Tax Law ◽  
Professional Athlete ◽  
The Czech Republic ◽  
Self Employment ◽  
Tax Assessment ◽  
Or Team

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team  players), but also from the factual, legal, and especially tax perspectives. And since a  professional athlete’s income is subject to taxation, it is necessary that their activity is  accurately determined for appropriate tax assessment. The main purpose of this article is to  examine the taxation of income on professional athletes in team sports. Our study is based  on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’), which determined that it is necessary to tax the activities of  team players as income from self-employment. The existing scientific literature on this  subject in the Czech Republic is not particularly relevant, as it is mostly descriptive. International scientific literature is more abundant and comprehensive, such as noted  publications by Tetłak, Simpson, and Taxation of Artistes and Sportsmen in International Tax  Law, edited by Loukota and Stefaner.

scholarly journals Problematic Aspects of Judicial Protection against the Inaction of Administrative Authorities in the Czech Republic

2021 ◽  
Vol 5 (2) ◽  
pp. 109-120
Author(s):  
Kateřina Frumarová
Keyword(s):  
Czech Republic ◽  
Case Law ◽  
Controversial Issues ◽  
Main Attention ◽  
The Czech Republic ◽  
Administrative Procedure ◽  
Procedure Code ◽  
Administrative Body ◽  
Administrative Proceedings ◽  
Judicial Protection

One of the three most important types of actions in the Czech administrative judiciary is the action for protection against the inaction of an administrative body. Judicial protection follows on from the protection within the administrative proceedings (according to the Administrative Procedure Code). Its entrenchment in the Czech law in 2002 was a huge positive. Nevertheless, in practice there are some controversial issues or issues for discussion which relate to this action. The article analyses the essence of this action, its conditions and hearing in court. However, the main attention is paid to the problematic aspects of the action, both those regarding its legislation and those arising from the practice and case law relating to protection against administrative inaction.

Ensuring Integrity of High Energy Piping in the NPP’s of the Czech Republic

2009 ◽  
Author(s):  
Jiri Zdarek ◽  
Jan Dotrel ◽  
Vaclav Jarolimek
Keyword(s):  
Czech Republic ◽  
High Energy ◽  
Basic Principles ◽  
The Czech Republic ◽  
Piping Systems ◽  
Defense In Depth

An approach of ensuring the quality of piping of NPP’s on the Czech Republic is described, with focus on high energy piping systems. Basic principles of this approach are described that are aimed to ensure the safety goals while maintaining the effectiveness of NPP operation during its long-term life. This approach ensures defense in depth of the piping. Its application on the high energy piping on +28.8 m level of WWER 1000 type NPP is demonstrated.

scholarly journals THEORETICAL BASIS OF RESEARCH LABOR MOTIVATION OF RUSSIAN WORKERS

2018 ◽  
pp. 20-24
Author(s):  
N. L. Zakharov
Keyword(s):  
Czech Republic ◽  
Theoretical Basis ◽  
Basic Principles ◽  
The Czech Republic ◽  
Doctoral Thesis ◽  
Social Controls ◽  
Number Of Publications ◽  
Regulatory Theories ◽  
Theory Of Motivation

The article describes the basic principles of regulatory theories of motivation, which are key principles of the theory of social controls. Based on this theory are protected in the doctoral thesis of the author, and further developed in a number of publications. Full details of this theory is reflected in the book, which was published in the Czech Republic: «Zakharov N. Regula-tor`s theory of motivation. – Prague : ChTU, 2009».

Trestný čin nedovoleného opuštění republiky v kontextu vývoje protistátních trestných činů od roku 1948

2021 ◽  
Author(s):  
Josef Kuchta
Keyword(s):  
Human Rights ◽  
Czech Republic ◽  
Point Of View ◽  
Penal Code ◽  
Basic Principles ◽  
The Czech Republic ◽  
The Public ◽  
The Republic

The Article solves Purposes, Object and Reasons of Filing of the subversive Crimes in the Territorium of the Czech Republic from the Year 1948 up to the Prezent. It consists in two parts – the historical and the juristic Parts. In the first Part it is described the short Knowledge in the Czech Penal Legislatur from the Year 1948 up to the present. On that Background is the Public introduced with the Adjustment of the Crime of the Unlegitimate Leaving of the Republic. The Article concerns its basic Principles and Problems, it shows Deficiences in The Legislatur and Problems with its Realisation in the Practice. It is showed its antidemocratic Character too. On the Base of Statistic this Crime was out of the historical point of view very frequent in the Practice. At the present is its Regulation out of Czech Penal Code, that is in the opposite to Basic Human Rights and it had political and ideological Charakter. It must be but observed, that any subversive Crimes must be maintained in modern democratic States.

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