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Financial and administrative aspects of the support and taxation of solar energy
Jančová, Kateřina ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This thesis examines with subsidies and taxes related to renewable energy generation, solar energy generation in particular. I have chosen this topic for its relevance to current situation and ongoing attention it enjoys from the media. The work comprises of five sections. In the first section, I focus on original renewable energy legislation that was in effect till year 2012. Here I discuss both Czech and European legislation with emphasis on the Czech system of subsidies based on the the Act No. 180/2005 Col. In the second part, I deal with solar generation boom during 2009 a 2010. I describe both causes of the solar boom and legislation adopted to lessen its negative effects. Specifically, I discuss the levy on solar generation, which has caused widespread debate and protests from the owners of the solar generation installations. Moreover, I discuss the reversals of the income tax examptions related to renewable electricity generation. The third part deals with finding of the Constitutional Court of the Czech Republic that reflects constitutional complaint of certain group of senators. This complaint postulated that aforementioned levy and reversal of the income tax exemption are unconstitutional, for they, according to those submitting the complaint, had retroactive effect and thus violated...
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Solar energy and its financial and legal aspects
Němec, Jan ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English language Solar energy and its financial and legal aspects The topic of this thesis is the production of electricity from solar light and its legislation in the Czech Republic and European Union. The objective of this thesis is to analyse the whole development since the year 2005 until today, because it is full of interesting aspects. After the introduction the first part of this thesis is focused on the legislation of the European Union, which created foundation for Czech laws, i.e. Directives 2001/77/EC and 2009/28/EC. It is followed by the analysis of Czech laws, which were valid at that time, especially the Act no. 180/2005 Coll., and the Act no. 458/2008 Sb., Energy Act. As for the Energy Act, there is also added part about its current amendment and also the Act on income taxes is mentioned. Following part is focused on the solar boom, its causes and consequences. Because of the fact that the implemented solutions has provoked large discussions, this chapter is focused also on individual implemented solutions. Third part of the thesis is crucial and it is focused on the analysis of key court decisions in this field, i.e. three main court decisions, which are related to the solar tax. Those are interesting decisions of the Constitutional Court and the Supreme Administrative Court of the...
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Solar energy and its financial and legal aspects
Němec, Jan ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English language Solar energy and its financial and legal aspects The topic of this thesis is the production of electricity from solar light and its legislation in the Czech Republic and European Union. The objective of this thesis is to analyse the whole development since the year 2005 until today, because it is full of interesting aspects. After the introduction the first part of this thesis is focused on the legislation of the European Union, which created foundation for Czech laws, i.e. Directives 2001/77/EC and 2009/28/EC. It is followed by the analysis of Czech laws, which were valid at that time, especially the Act no. 180/2005 Coll., and the Act no. 458/2008 Sb., Energy Act. As for the Energy Act, there is also added part about its current amendment and also the Act on income taxes is mentioned. Following part is focused on the solar boom, its causes and consequences. Because of the fact that the implemented solutions has provoked large discussions, this chapter is focused also on individual implemented solutions. Third part of the thesis is crucial and it is focused on the analysis of key court decisions in this field, i.e. three main court decisions, which are related to the solar tax. Those are interesting decisions of the Constitutional Court and the Supreme Administrative Court of the...
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Financial and administrative aspects of the support and taxation of solar energy
Jančová, Kateřina ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This thesis examines with subsidies and taxes related to renewable energy generation, solar energy generation in particular. I have chosen this topic for its relevance to current situation and ongoing attention it enjoys from the media. The work comprises of five sections. In the first section, I focus on original renewable energy legislation that was in effect till year 2012. Here I discuss both Czech and European legislation with emphasis on the Czech system of subsidies based on the the Act No. 180/2005 Col. In the second part, I deal with solar generation boom during 2009 a 2010. I describe both causes of the solar boom and legislation adopted to lessen its negative effects. Specifically, I discuss the levy on solar generation, which has caused widespread debate and protests from the owners of the solar generation installations. Moreover, I discuss the reversals of the income tax examptions related to renewable electricity generation. The third part deals with finding of the Constitutional Court of the Czech Republic that reflects constitutional complaint of certain group of senators. This complaint postulated that aforementioned levy and reversal of the income tax exemption are unconstitutional, for they, according to those submitting the complaint, had retroactive effect and thus violated...
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State Aid and Taxation of Renewable Resources
Kouba, Matěj ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.
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Tax aspects of selected corporate
Kotlaba, Drahomír ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The subject of my bachelor thesis is tax duties of a company operating a photovoltaic power plant in the Czech Republic. Firstly, relevant taxes which the company is obliged to pay are identified and the basic parameters of these taxes are also described. Furthermore, tax risks resulting from changes of tax legislation in 2010 in respect of corporate tax (cancelation of tax holiday, specific rules for tax depreciation) and an introduction of a solar levy are also specified.
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