Rekodifikácia súkromného práva a jeho vzťah s daňovým právom
Re-Codification of the Private Law and its Relation to the Tax Law in the Czech Republic

Summary/Abstract: The aim of the article is to focus attention on the actual problem of tax laws amending that is connected with the complex recodification of private law in the Czech Republic. In the introduction of the article, the author pays attention to general theoretical knowledge concerning tax law, system of taxes and charges and the classification of taxes. In the second part of the article, the author analyses the impact of private law recodification upon direct taxes. His attention is paid to immovable properties within the new legal arrangement and incorporation of legacy duty, gift tax and the tax from the transfer of immovable property to the law of income tax. At the same time, he compares their mutual relationship and he compares it with the previous legal arrangement. In the article, he also points out new regulation concerning road tax. The concluding part of the article outlines the intended changes within tax laws effective as of the year 2014. The comparative method of analysis has been implemented, while writing the article.

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