Publication details
Retroaktivita ve zdaňování stavebního spoření
Title in English | Retroactive taxation of the building savnings |
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Authors | |
Year of publication | 2011 |
Type | Article in Proceedings |
Conference | Cofola 2011 The Conference Proceedings |
MU Faculty or unit | |
Citation | |
Web | http://www.law.muni.cz/sborniky/dny_prava_2011/index.html |
Field | Law sciences |
Keywords | Tax; taxation; building savings; retroactive. |
Description | My work deals with retroactivity, in relation to the taxation of building savings. The taxation is regulated by Act No. 348/2010 Sb. Actually a complaint has been sent to the Constitutional Court, opponents of this taxation argue that the re-taxation of the building savings is unconstitutional. The Government Legislative Council expressed the opinion that it is a false retroactive and the false retroactivity is allowed. I try to approach this problem in my article and outline its solution. |