Ekologické daně

Abstract

In thesis three energy taxes are described. These are in the Czech legal order appeared on the basis of Council Directive 2003/96/EC. Also their practical application in the Czech company is described. They are tax on natural gas and other gases, tax on fossil fuels and tax on electricity. The thesis is divided into three parts. The first part is devoted to the basics tax concepts and classification of taxes. The second part presents detail description of the various energy taxes and ecological tax reform. The third part is purely practical, focusing on the typical problems of the Czech company, which deals with trade in natural gas and electricity and delivery of these commodities to final consumers.