Constitutional aspects of imposing taxes, fees and other similar financial considerations in the Czech republic
2012
Abstrakt
This article deals with the fundamental constitutional rule relating to taxes, fees and other similar financial considerations in the Czech Republic. This is a provision which provides that taxes and fees can be imposed only on the basis of law.
The article focuses first on the historical development of this basic rule and then on its current interpretation. At the end it provides the evaluation of taxes, fees and other similar financial considerations like limiting right to property and a contribution to financing of public affairs.