MOJŽIŠOVÁ, Veronika. Berní reces (Recession of taxes). In Schelle, K., Tauchen, J. (eds.),. Encyklopedie českých právních dějin, I. svazek A – Č. Plzeň: Aleš Čeněk, 2015, p. 337-338. I. svazek A-Č. ISBN 978-80-7380-587-6.
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Basic information
Original name Berní reces
Name (in English) Recession of taxes
Authors MOJŽIŠOVÁ, Veronika (203 Czech Republic, guarantor, belonging to the institution).
Edition Plzeň, Encyklopedie českých právních dějin, I. svazek A – Č, p. 337-338, 2 pp. I. svazek A-Č, 2015.
Publisher Aleš Čeněk
Other information
Original language Czech
Type of outcome Chapter(s) of a specialized book
Field of Study 50500 5.5 Law
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/15:00086425
Organization unit Faculty of Law
ISBN 978-80-7380-587-6
Keywords in English Recession of taxes; Agreement between the monarch and the state
Tags rivok
Tags Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 5/4/2016 15:24.
Abstract
Encyklopedické heslo vysvětluje pojem berní reces jako dohodu mezi panovníkem a zástupci stavů o pravidelném výběru berně po dobu několika let bez toho, že by panovník musel předtím získat povolení zemského sněmu. Výsledek předkládá zejména nejvýznamnější z nich, a to decenální reces sjednaný v roce 1748 za vlády Marie Terezie. Jedná se o vědeckou monografii s rozpracovanými hesly, které splňují předpoklady pro vědeckou odbornou kapitolu.
Abstract (in English)
The encyclopedic password explains the concept of recession of taxes as an agreement between the monarch and representatives of state about the regular selection of taxes for several years without the monarch would have had to obtain permission of the Landtag. Result submitted the most important one, recession of ten years resulting in 1748 during the reign of Maria Theresa. It is a scientific monograph with unfinished password that meets the prerequisites for the scientific expertise chapter.
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