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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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Conscription of electricity from solar radiation and its impact on manufacturers
LEBEDOVÁ, Michaela
Main topic of this thesis is implementation of a new levy on electrocity generated by solar radiation, so called solar tax, which was imlemented in 2011 to affect all solar power stations starting their operations between years 2009-2010. The main aim of this thesis is to evaluate the impact of the solar tax on providers of this type of electrocity, who were not aware about it in advance before realization of their projects. In the first part of the thesis there is a description of the basic terminology regarding renewable energy and its forms, solar energy and discharge of electricity from solar radiation. The second part focuses on the characteristics of solar power Mříč a comparison of actual and projected costs and revenues after the introduction of solar tax. For selling prices the tax is set 26%, while for the green bonuses it is 28%. Results suggest that in the year of implementation of the solar tax the true expenses for providers were much higher compared to their expected values, which led to practically zero profits.
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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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