Publication details
Retroaktivita ve zdaňování stavebního spoření
| Title in English | Retroactive taxation of the building savnings |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
| Citation | |
| 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. |