Publication details

Reformy daňového práva v (ne)souvislosti s Covid-19

Title in English Tax law reforms in (dis)connection with Covid19


Year of publication 2021
Type Article in Periodical
Magazine / Source STUDIA IURIDICA Cassoviensia
MU Faculty or unit

Faculty of Law

Web Open access časopisu
Keywords covid-19; tax law; tax on acquisition of immovable property; super-gross wage; tax loss
Description The article confirms the hypothesis that the vast majority of changes in tax legislation in the Czech Republic, which are intended to overcome the economic crisis caused by the covid-19 pandemic and reduce its negative effects, fall into the category of politicum. This is especially true for substantive tax law, typically the abolition of the tax on acquisition of immovable property and the super-gross wage. With few exceptions, the changes have nothing to do with the crisis or the disease, and covid-19 is being used to push political agendas. It is obvious that many of the amendments (typically the abolition of transfer tax and super-gross wage) could have been made long before the pandemic.
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