https://hdl.handle.net/20.500.14178/900 2026-09-09T14:27:21Z 2026-09-09T14:27:21Z Hodulík, Jakub Horák, Filip Gangur, Petr https://hdl.handle.net/20.500.14178/3933 2026-09-09T01:00:28Z 2026-01-01T00:00:00Z

Rebalancing online speech regulation: a model-sensitive approach to judicial protection of end users in Europe Hodulík, Jakub; Horák, Filip; Gangur, Petr Freedom of expression online is increasingly shaped by intermediary-based regulatory models that profoundly affect end users. Judicial scrutiny, however, increasingly focuses on intermediaries rather than the individuals whose speech is restricted. This article develops a model-sensitive analytical framework for assessing the intrusiveness of online speech regulation. It identifies five criteria of intrusiveness: timing of interference, character of expression monitoring, characteristics of the competent authority, breadth of interference with freedom of expression, and severity of sanctions. These criteria are applied to six regulatory models in the European legal space. This article then analyses Strasbourg and Luxembourg case law to evaluate the safeguards and anti-safeguards associated with these models. The findings reveal a structural disproportionality between regulatory intrusiveness and the level of judicial protection afforded to end users, both within and across regulatory models. We argue that both courts overlook several key risks and increasingly underemphasise the perspective of end users.

2026-01-01T00:00:00Z Málek, Ondřej https://hdl.handle.net/20.500.14178/3930 2026-09-09T01:00:14Z 2026-01-01T00:00:00Z

Tax and the Energy Transition in the Czech Republic Málek, Ondřej , This branch report examines how Czech tax law treats the energy transition, covering both direct and indirect taxation. The Czech Republic has no separate income tax regime for energy producers. Renewable and fossil fuel companies alike are subject to the standard 21% corporate income tax, and there are no ring-fenced petroleum taxes or resource rent taxes. Earlier renewable energy incentives, including a corporate tax exemption for solar, wind and biomass installations, were removed in 2011. At the same time, a special levy on solar electricity was introduced for installations built in 2009 and 2010. This levy was later confirmed by the Constitutional Court and eventually reduced to an ongoing charge of 10%. Fossil fuel producers can deduct reserves created for site remediation, and nuclear operators can deduct their contributions to the nuclear waste fund. A temporary windfall profits tax of 60% also applied to energy companies for the years 2023 to 2025. On the indirect tax side, the Czech Republic relies mainly on the EU Emissions Trading System rather than a national carbon tax. This is combined with harmonised excise duties on mineral oils, natural gas, solid fuels and electricity, which remain close to the EU minimum rates and give only a weak price signal, especially for household heating. The report also looks at international issues such as withholding tax, permanent establishment rules and the treaty treatment of capital gains from selling renewable energy companies. It ends with an outlook on expected reforms driven by EU developments, including the new ETS2 system and changes to road taxation for electric vehicles.

2026-01-01T00:00:00Z Málek, Ondřej https://hdl.handle.net/20.500.14178/3929 2026-09-09T01:00:29Z 2026-01-01T00:00:00Z

Zpráva z konference Turnover Taxes in the Light of Treaty Law Málek, Ondřej Zpráva shrnuje závěry tradiční letní konference Institute for Austrian and International Tax Law (WU Wien), konané ve dnech 2.-4. července 2026 v rakouském Rustu na téma obratových daní (DPH/GST a daní z digitálních služeb) ve světle mezinárodního smluvního práva. Účastníci z více než třiceti zemí v osmi tematických blocích diskutovali jednostranné mechanismy koordinace, věcnou působnost smluv o zamezení dvojímu zdanění, metody zamezení dvojímu zdanění, zvláštní bilaterální a multilaterální ujednání, daňová ustanovení v nedaňových smlouvách (včetně zdanění velkých sportovních akcí), procesní otázky výměny informací a vracení daně, zákaz diskriminace i výhledy do budoucna. Konference potvrdila, že obratové daně stojí z velké části mimo síť daňových smluv a jejich přeshraniční koordinace zůstává fragmentární, přičemž klíčovým opakujícím se tématem byla kvalifikace daní z digitálních služeb a její dopady na smluvní ochranu, zápočet a riziko odvetných opatření.; This report summarizes the outcomes of the traditional summer conference organized by the Institute for Austrian and International Tax Law (WU Vienna), held in Rust, Austria, on 2-4 July 2026, focusing on turnover taxes (VAT/GST and digital services taxes) in light of international treaty law. Participants from more than thirty countries discussed, across eight thematic panels, unilateral coordination mechanisms, the substantive scope of double tax treaties, methods for the elimination of double taxation, special bilateral and multilateral arrangements, tax provisions in non-tax treaties (including the taxation of major sporting events), procedural issues of information exchange and tax refunds, the non-discrimination principle, and future outlooks. The conference confirmed that turnover taxes largely fall outside the double tax treaty network, with cross-border coordination remaining fragmentary. The recurring central theme was the qualification of digital services taxes and its implications for treaty protection, tax credit availability, and the risk of retaliatory measures.

2026-01-01T00:00:00Z Málek, Ondřej Kappel, Jiří https://hdl.handle.net/20.500.14178/3928 2026-09-09T01:00:16Z 2026-01-01T00:00:00Z

Tax Omnibus a přepracování směrnice DAC: dvě nové legislativní iniciativy EU v oblasti přímých daní Málek, Ondřej; Kappel, Jiří Článek představuje dva legislativní návrhy, které Evropská komise předložila 24. června 2026 v rámci agendy zjednodušování unijního daňového práva: tzv. Tax Omnibus, měnící šest směrnic v oblasti přímých daní, a přepracované znění směrnice o správní spolupráci v oblasti daní (DAC). Rozebírá klíčové změny obou návrhů, zejména rozšíření osvobození od srážkových daní, nový odpočet na výzkum a vývoj, revizi pravidla omezení odpočitatelnosti výpůjčních výdajů a úpravy pravidel CFC a GAAR, dále zjednodušení oznamovací povinnosti podle DAC6 a nové vymezení profesní mlčenlivosti. Text upozorňuje na oblasti, v nichž by přijetí návrhů vyžadovalo změny českého práva, a hodnotí reálnost navrhovaného legislativního harmonogramu.; This article presents two legislative proposals put forward by the European Commission on 24 June 2026 as part of its agenda to simplify EU tax law. The first is the so-called Tax Omnibus, which amends six directives in the field of direct taxation. The second is the recast of the Directive on Administrative Cooperation in the field of taxation (DAC). The article examines the key changes introduced by both proposals, in particular the extension of withholding tax exemptions, the new deduction for research and development, the revision of the interest limitation rule, and the changes to the CFC rules and the GAAR, as well as the simplification of reporting obligations under DAC6 and the new definition of professional privilege. The article identifies the areas in which adoption of the proposals would require amendments to Czech law and assesses the feasibility of the proposed legislative timetable.

2026-01-01T00:00:00Z