C 2012

The Delimitation of the Fee for Using the Public Ground in the Czech republic and in Poland

CHALUPECKÁ, Kristýna and Damian CZUDEK

Basic information

Original name

The Delimitation of the Fee for Using the Public Ground in the Czech republic and in Poland

Name in Czech

Vymezení poplatku za užívání veřejného prostranství v České republice a Polsku

Authors

CHALUPECKÁ, Kristýna (203 Czech Republic, guarantor, belonging to the institution) and Damian CZUDEK (203 Czech Republic, belonging to the institution)

Edition

1. vyd. Győr, Public Finances – Administrative Autonomies, p. 173-178, 6 pp. Public Finances – Administrative Autonomies, 2012

Publisher

Universitas-Győr Nonprofit Kft.

Other information

Language

English

Type of outcome

Kapitola resp. kapitoly v odborné knize

Field of Study

50500 5.5 Law

Country of publisher

Hungary

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

RIV identification code

RIV/00216224:14220/12:00062121

Organization unit

Faculty of Law

ISBN

978-963-9819-87-0

Keywords (in Czech)

Poplatek; daň; daňová povinnost; veřejné prostranství;

Keywords in English

Fee; tax; tax duty; public ground;

Tags

Reviewed
Změněno: 7/4/2013 16:15, Dr Mgr. Damian Czudek, Ph.D.

Abstract

V originále

The main aim of the paper is to explain and to compare the approaches of the two different countries in charging the usage of the public ground. In the Czech Republic the problem still seems to be very topical because the legal regulation provides only the vague platform for solving arising disputes about imposing the fee. In Poland the general delimitation of the public ground fee is missing and only the fee for very specific grounds could be imposed, for examples the fairground fee. The question of the paper is find the correct measure how to regulate and consequently how to impose these type of fee and in what extent, because in some cases the legal regulation on public ground fee could interfere into the other rights.