KOUDELKA, Zdeněk. Zdanění finanční náhrady v rámci církevních restitucí (Taxation of Financial Compensation within Church Restitutions). Právo a bezpečnost. Brno: Vysoká škola Karla Engliše, a.s., 2019, vol. 2019, No 1, p. 8-19. ISSN 2336-5323.
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Basic information
Original name Zdanění finanční náhrady v rámci církevních restitucí
Name (in English) Taxation of Financial Compensation within Church Restitutions
Authors KOUDELKA, Zdeněk (203 Czech Republic, guarantor, belonging to the institution).
Edition Právo a bezpečnost, Brno, Vysoká škola Karla Engliše, a.s. 2019, 2336-5323.
Other information
Original language Czech
Type of outcome Article in a journal
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/00216224:14220/19:00110188
Organization Právnická fakulta – Repository – Repository
Keywords (in Czech) Církevní restituce
Keywords in English Church Restitutions
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 8/9/2020 18:58.
Abstract
Text se zabývá ústavními otázkami zdanění finanční náhrady v rámci církevních restitucí na základě zákona č. 125/2019 Sb.
Abstract (in English)
The text is about the reasons for the unconstitutionality of taxation of financial compensation to churches within restitution. Taxation was introduced by the law of April 2019. The main reason for unconstitutionality is that the state has used taxes to reduce its contractual obligations.
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