Problematika energetických daní

Abstract

The bachelor thesis explains the problem of energy taxes in the Czech Republic and in the European Union. The thesis also describes the carbon tax, which the Czech Republic has not been introduced yet. Energy taxes relate on natural gas, fossil fuels and electricity. The first part is theoretical explanation of basic tax concepts section details the Czech legislation of individual energy taxes. In the second section is describing in detail the Czech legislation of individual energy taxes. Additionally, there are an energy tax in European Union, which are by Council Directive 2003/96/EC, and the carbon tax in the European Union. In the third part is introduced the company Vitkovice Cylinders, a.s. In this company are energy taxes used practically. There is introduced solution of problem which concern with proving energy consumption.