Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
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The journal is archived in Portico.
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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
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
