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Gambling Tax in the Czech Republic

Publikace na Právnická fakulta |
2019

Tento text není v aktuálním jazyce dostupný. Zobrazuje se verze "en".Abstrakt

The aim of this chapter is to describe and evaluate the legal regulation of gambling tax in the Czech Republic, especially the rates of gambling tax and the minimum partial tax on technical games, in the context of decisions of the Constitutional Court of the Czech Republic, the Court of Justice of the European Union and the European Commission. The chapter concludes that the legal regulation of gambling tax in the Czech Republic in terms of tax rates and minimum partial tax on technical games is not problematic and is in line with the Constitution of the Czech Republic.