Taxation of church restitutions in the light of the principle of pacta sunt servanda

Abstract

The Plenum of the Constitutional Court decided on 1 October 2019 by a constitutional finding in file no. stamp Pl. ÚS 5/19 on the cancellation of four words, which in § 18a par. 1 let. f) Act. No. 586/1992 Coll., on income taxes, as amended, was introduced by Act No. 125/2019 Coll., effective as of the date of publication of the judgment in the Collection of Laws.

Keywords

• Taxation
• church restitutions
• principles
• the pact is servo