Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
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AUC IURIDICA, Vol 62 No 3 (2016), 37–47
Legislativní úprava místního poplatku za lázeňský nebo rekreační pobyt a z ubytovací kapacity v České republice
[Legislative Arrangement of a Local Fee for a Spa or Leisure Stay and a Local Fee for Accommodation in the Czech Republic]
Petr Studnička
DOI: https://doi.org/10.14712/23366478.2016.35
published online: 13. 10. 2016
abstract
Local tax is defined as a pecuniary levy specified by law directed to the municipal budget that can be established or abolished by the local self-government unit, and this unit may also affect local tax in any way in terms of the tax base, the tax rates or any of the correction elements, regardless of whether the taxpayer receives any consideration from the beneficiary, whether this levy is regular or single and of who administers the tax. The catalogue of local taxes in the Czech Republic includes only local fees and real estate tax. The economic autonomy of municipalities as one of the essential characteristics of local self-government is not fulfilled in the Czech Republic in terms of legal regulation. The municipalities do not have sufficient authority to impose local taxes. In the Czech Republic, under Act No. 565/1990 Coll., on local fees, as amended, there are eight different types of local fees. Two local fees have the greatest significance in relation to hospitality, spa and tourism industry. These are the local fee for a spa or leisure stay, which applies to those using accommodation and the local fee for accommodation, which is paid by the accommodation provider. The total annual volume selection of the local fee for accommodation and the local fee for a spa or leisure stay is 515 million CZK, of which the City of Prague falls 245 million CZK, which is 47.5% of the national selection and thus Prague is the municipality with the highest volume selecting of these local fees in the Czech Republic.
keywords: guest; hospitality; local fee; overnight; spa and tourism industry
references (3)
1. PELC, V. Místní poplatky – praktická příručka pro obce. 2. vyd. Praha, 2012
2. PLZÁKOVÁ, L., STUDNIČKA, P., TITTELBACHOVÁ, Š. Vliv místních poplatků na rozvoj cestovního ruchu. Praha, 2015
3. RADVAN, M. Místní daně. Praha, 2012
Legislativní úprava místního poplatku za lázeňský nebo rekreační pobyt a z ubytovací kapacity v České republice is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
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ISSN: 0323-0619
E-ISSN: 2336-6478
