Publication details
Veřejnoprávní dávky v letecké dopravě
| Title in English | Public Contributions in Air Transport |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Article in Proceedings |
| Conference | Dny práva – 2010 – Days of Law |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax; charge; tax on airline tickets; flight departure tax; tax on kerosene |
| Description | In the European Union in certain periods there are discussions on possible imposition of public contributions on air transport, respectively on air tickets. In connection with the new tax on airline tickets introduced in Germany since 1 January 2011, this issue again comes to the fore, and the list of potential public contributions in air transportation in addition to tax on airline tickets also includes possibilities of taxation on kerosene, so-called flight departure taxes and mandatory and/or voluntary levies for passengers either as a form of energy taxes or contribute to development aid. This paper aims to bring possibilities of taxation of air transport in all considered forms and to analyze the potential impact of these contributions to carriers, passengers and air transport in general, with emphasis on the Czech Republic. |