Michal Radvan

Masaryk University, Faculty of Law

Assoc. prof.

Veveri 70

Brno, 61180

Czech Republic

http://www.law.muni.cz

SCHOLARLY PAPERS

26

DOWNLOADS

535

CITATIONS

2

Scholarly Papers (26)

1.

Penalties in Tax Law in Light of the Principle Ne Bis in Idem

Etel, L., Poplawski, M.. Tax Codes Concepts in the Countries of Central and Eastern Europe. ed. Bialystok: Temida, 2016. p. 399-410. ISBN 978-83-62813-88-9.
Number of pages: 11 Posted: 07 Oct 2016
Michal Radvan and Johan Schweigl
Masaryk University, Faculty of Law and Masaryk University - Faculty of Law
Downloads 145 (199,872)

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penalty; criminal code; tax code; ne bis in idem

2.

Czech Tax Law

Masaryk University Faculty of Law Publication No. 317
Number of pages: 63 Posted: 01 May 2011
Michal Radvan
Masaryk University, Faculty of Law
Downloads 143 (202,121)
Citation 1

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tax, tax law, Czech tax law, Czech

3.

Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic

Number of pages: 17 Posted: 01 May 2011
Michal Radvan
Masaryk University, Faculty of Law
Downloads 68 (332,785)
Citation 1

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economical autonomy of municipalities, municipality, European Charter of Local Self-Government, tax, local tax, charge

4.

Taxation of Professional Team Sport Athletes in the Czech Republic

Public Governance, Administration and Finances Law Review, Vol. 1, No. 1, p. 40-46, 2016
Number of pages: 6 Posted: 03 Oct 2016
Michal Radvan and Jan Neckář
Masaryk University, Faculty of Law and Masaryk University, Students
Downloads 45 (403,590)

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Tax; Tax Assessment; Professional Athletes; Self-Employment

5.

Article 9 of the European Charter of Local Self-Government in the Czech Republic

Gliniecka, J., Drywa, A., Juchniewicz, E., Sowiński, T. (eds.). Finansowanie samorządu terytorialnego i jego zadań a Europejska Karta Samorządu Lokalnego / Local Government Financing and European Charter of Local Self-Government. 1. vyd. Warszawa: CeDeWu, 2016
Number of pages: 13 Posted: 10 May 2016 Last Revised: 07 Jun 2016
Michal Radvan
Masaryk University, Faculty of Law
Downloads 36 (438,416)

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European Charter of Local Self-Government; Czech Republic

6.

System of Tax Law

Radvan, M. (ed.). System of Financial Law: System of Tax Law : Conference Proceedings. 1. ed. Brno: Masaryk University, Faculty of Law, 2015. p. 18-28, 11 p. ISBN 978-80-210-7827-7.
Number of pages: 8 Posted: 10 Jun 2015
Michal Radvan
Masaryk University, Faculty of Law
Downloads 36 (438,416)

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tax; tax law; system of tax law

7.

How to Get Taxpayers to Pay Local Charges

RADVAN, Michal. How to Get Taxpayers to Pay Local Charges. In Radvan, M., Gliniecka, J., Sowiński, T., Mrkývka, P.. The Financial Law towards Challenges of the XXI Century. 1. vyd. Brno: Masarykova univerzita, 2017. s. 340-348, 9 s. ISBN 978-80-210-8516-9. doi:10.5817/CZ.MUNI.P210-8516-2017.
Number of pages: 20 Posted: 10 Apr 2017
Michal Radvan
Masaryk University, Faculty of Law
Downloads 20 (519,177)

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Tax; tax law; local charge; sanction; promotion; advertising

8.

Surcharges and Penalties in Tax Law

Seer, R., Wilms, A. L.. Surcharges and Penalties in Tax Law. Amsterdam: International bureau of Fiscal Documentation, 2016. pp. 259-282. EATLP International Tax Series vol. 14. ISBN 978-90-8722-371-7.
Number of pages: 19 Posted: 10 Jun 2016
Lukas Moravec and Michal Radvan
Czech University of Life Sciences Prague (CULS) and Masaryk University, Faculty of Law
Downloads 20 (519,177)

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tax, tax law, penalties, surcharges, Czech Republic

9.
Downloads 13 (560,340)

Czech Tax Heaven for Sportsmen

In Ewa Lotko, Urzula K. Zawadska-Pak, Michal Radvan. Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest: Conference Proceedings, ISBN 978–83–65696–08–3, 2018
Number of pages: 26 Posted: 07 Nov 2018
Michal Radvan
Masaryk University, Faculty of Law
Downloads 13 (582,839)

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tax; tax law; personal income tax; sportsman

Czech Tax Heaven for Sportsmen

RADVAN, Michal. Czech Tax Heaven for Sportsmen. In Ewa Lotko, Urzula K. Zawadska-Pak, Michal Radvan. Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest: Conference Proceedings. 1. vyd. Bialystok - Vilnius: Temida 2, Faculty of Law, Uni
Posted: 20 Jan 2019
Michal Radvan
Masaryk University, Faculty of Law

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tax; tax law; personal income tax; sportsman

10.

Transformation of Tax System in the Czech Republic – 25 Years of Experience and Future Challenges – National Report

RADVAN, Michal a Petr MRKÝVKA. Transformation of Tax System in the Czech Republic – 25 years of experience and future challenges – National Report. In Włodzimierz Nykiel, Ziemowit Kukulski. Transformation of Tax Systems in the CEE and BRICS Countries. Łódź: (2018)
Number of pages: 462 Posted: 17 Jun 2018
Michal Radvan and Petr Mrkývka
Masaryk University, Faculty of Law and Masaryk University - Faculty of Law
Downloads 9 (585,417)

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Czech Republic; tax law; tax policy; transformation; substantive tax law; procedural tax law; international tax law

11.

Ecological Aspects in Czech Property Taxes

RADVAN, Michal. Ecological aspects in Czech property taxes. In Antonio Cubero Truyo, Patricio Masbernat (eds.). Protección del medio ambiente. Fiscalidad y otras medidas del derecho al desarrollo. 1. ed. España: Thomson Reuters Aranzadi, 2019. pp. 553-570, 18 p. Estudios. ISBN 978-84-9177-823-3.
Posted: 30 May 2019
Michal Radvan
Masaryk University, Faculty of Law

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Property Tax; Immovable Property Tax; Motor Vehicles Tax; Ecology; Czech Republic

12.

Municipal Charges on Communal Waste: Do They Compete with the Immovable Property Tax?

RADVAN, Michal. Municipal charges on communal waste: do they compete with the immovable property tax? Journal of Financial Management of Property and Construction, Bingley: Emerald Publishing Limited, 2019, vol. 24, No 1. ISSN 1366-4387. doi:10.1108/JFMPC-02-2018-0007.
Posted: 27 Mar 2019
Michal Radvan
Masaryk University, Faculty of Law

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Waste Management; Tax Administration; Property Tax; Communal Waste Charge; Local Tax; Tax Revenue

13.

Correction Elements in Case of Czech Local Charges

in Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowinski, Michal Radvan (eds.) The Challenges of Local Government Financing in the Light of European Union Regional Policy: (Conference Proceedings), Forthcoming
Posted: 25 Jan 2019
Michal Radvan
Masaryk University, Faculty of Law

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Tax; Tax Law; Charge; Structural Component; Correction Element

14.

Electronic Revenue Registry As A Tool for Fair Tax Payments

Radvab, Michal. Electronic Revenue Registry As A Tool for Fair Tax Payments. In Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.). Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe, Forthcoming
Posted: 23 Jan 2019
Michal Radvan
Masaryk University, Faculty of Law

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electronic revenue registry; sales revenue registry; tax law; tax; income tax; Czech Republic

15.

Challenges of the Implementation of the European Charter of Local Self-Government in Czech Legislation

RADVAN, Michal, Petr MRKÝVKA a Johan SCHWEIGL. Challenges of the Implementation of the European Charter of Local Self-Government in Czech Legislation. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2018, roč. 16, č. 4, s.
Posted: 16 Nov 2018
Michal Radvan, Petr Mrkývka and Johan Schweigl
Masaryk University, Faculty of Law, Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

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European Charter of Local Self-Government; Decentralisation; Autonomy; Local Government; Subsidiarity; Czech Republic

16.

Expropriation from the Wider Perspective in the Czech Republic

RADVAN, Michal a Jan NECKÁŘ. Expropriation from the wider perspective in the Czech Republic. In Frances Plimmer, William McCluskey. Routledge Handbook of Contemporary Issues in Expropriation. 1. vyd. London: Routledge, 2018. s. 71-81, 11 s. Routledge Handbook. ISBN 978-1-317-60827-1.
Posted: 07 Nov 2018
Michal Radvan and Jan Neckář
Masaryk University, Faculty of Law and Masaryk University, Students

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expropriation; Czech Republic; transport infrastructure

17.

Corporate Tax Residence in the Czech Republic

Edoardo Traversa (ed.). Corporate Tax Residence and Mobility. Amsterdam: IBFD, 2018. pp. 213-234. EATLP International Tax Series, vol. 16. ISBN 978-90-8722-451-6.
Posted: 05 Oct 2018
Michal Radvan and Johan Schweigl
Masaryk University, Faculty of Law and Masaryk University - Faculty of Law

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corporate income tax, tax residence, tax, double tax treaty

18.

Minor Taxpayers

RADVAN, Michal. Minor Taxpayers. In PAŘÍZKOVÁ, Ivana a Eva TOMÁŠKOVÁ (eds.), Interaction of Law and Economics 2017: Conference Proceedings. 1. Vyd. Brno: Masaryk University, 2018. s. 213-223, 11 s. ISBN 978-80-210-8840-5.
Posted: 23 Jan 2018
Michal Radvan
Masaryk University, Faculty of Law

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Tax; Tax Law; Taxpayer; Minor; Charge on Communal Waste

19.

Chapter 10: Czech Republic. In Michael Lang Et Al (Eds.). The Impact of Bilateral Investment Treaties on Taxation

RADVAN, Michal, Martin Švec. Chapter 10: Czech Republic. In Michael Lang et al (eds.). The Impact of Bilateral Investment Treaties on Taxation. 1. vyd. Amsterdam: IBFD, 2017. s. 257-282, 26 s. WU Series, vol. 8. ISBN 978-90-8722-431-8
Posted: 23 Jan 2018
Michal Radvan
Masaryk University, Faculty of Law

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bilateral investment treaty; investment; tax; double tax treaty

20.

Municipalities and Gambling Taxation in the Czech Republic

RADVAN, Michal. Municipalities and Gambling Taxation in the Czech Republic. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2017, roč. 15/2017, č. 3, s. 529-540. ISSN 1581-5374. doi:10.4335/15.3.529-540(2017)
Posted: 10 Aug 2017
Michal Radvan
Masaryk University, Faculty of Law

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gambling, tax, gambling tax, local tax, Czech Republic

21.

Tax Law Components to Provide Incentives for Investment

Brown, Karen B. (Ed.). Taxation and Development - A Comparative Study. 1. ed. Cham: Springer International Publishing, 2017. p. 107-122. Ius Comparatum - Global Studies in Comparative Law, vol. 21. ISBN 978-3-319-42155-1. doi:10.1007/978-3-319-42157-5_6.
Posted: 31 Jan 2017
Michal Radvan and Dana Šramková
Masaryk University, Faculty of Law and Faculty of Law, Masaryk University

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tax; investment incentives; withholding tax; information exchange

22.

Correlation of the Economy and Financial Law by the Example of Macro-Pridential Regulation in the Banking Sector of the Czech Republic and the Russian Federation (Bзаимосвязь Экономики и Финансового Права На Примере Макропруденциального Регулирования в Банковской Сфере Чешской Республики и Российской Федерации)

Современное право (Sovreměnnoje pravo), Moskva: Novyj inděks, No. 8, p. 128-134, 2016
Posted: 05 Oct 2016
Michal Radvan, Johan Schweigl and Yulia Ledneva
Masaryk University, Faculty of Law, Masaryk University - Faculty of Law and Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Public Administration and Management

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Financial Law; Financial Stability; Systematic Risk; Macro-Prudential Policy; Countercyclical Capital Buffer

23.

Taxes on Communal Waste in the Czech Republic, Poland and Slovakia

RADVAN, Michal. Taxes on Communal Waste in the Czech Republic, Poland and Slovakia. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2016, roč. 14, 3 (2016), s. 511-520. ISSN 1581-5374. doi:10.4335/14.3.511-520 (2016).
Posted: 04 Aug 2016
Michal Radvan
Masaryk University, Faculty of Law

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communal waste; tax; charge; Poland; Slovakia; Czech Republic

24.

Electronic Revenue Registry in the Czech Republic

RADVAN, Michal a Jiří KAPPEL. Electronic Revenue Registry in the Czech Republic. LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics, Maribor: Univerza v Mariboru, 2015, vol. 7, no. 2, p. 139-159. ISSN 1855-7147. doi:10.18690/18557147.7.2.139-159 (2015). UDC: 346.546.5:347.45
Posted: 06 Apr 2016
Michal Radvan and Jiří Kappel
Masaryk University, Faculty of Law and Masaryk University - Faculty of Law

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electronic revenue registry, tax law, tax, Czech Republic

25.

Tax Law as an Independent Branch of Law in Central and Eastern European Countries

Posted: 28 Oct 2014
Michal Radvan
Masaryk University, Faculty of Law

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tax; tax law; branch of law

26.

The Draft Reform of Land Taxation in the Czech Republic

Lex Localis – Journal of Local Self-Government No. 3/2012
Posted: 02 Sep 2012
Michal Radvan
Masaryk University, Faculty of Law

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tax, real estate tax, land tax, ad valorem tax, tax base map