The Czech Republic’s Mining Fiscal Regime: H1 2015
- Pages: 13
- Published: April 2015
- Report Code: MMFR0079MR
The Czech Republic produces three types of coal: bituminous, brown and lignite. The mining industry is governed by the Czech Geological Survey and the Ministry of Environment. Act No. 44/1988 Coll. governs the mining of mineral resources in the Czech Republic, and establishes principles for the protection and economical utilization of mineral resources, especially in prospecting and exploration work, opening, preparation and extraction of mineral deposits
The report outlines the governing bodies, governing laws, licenses, rights, obligations, and key fiscal terms which includes corporate income tax, withholding tax, road tax, real estate tax, depreciation rates, loss carry forward and value added tax (VAT).
• The Ministry of Environment (MoE) is the central state administrative authority and supreme inspection authority in environment affairs.
• The Czech Geological Survey is a national organization with statutory responsibility to gather, store and interpret geological information.
• Mining Act governs the mining of mineral resources in the Czech Republic. It's purpose is to establish principles for the protection and economical utilization of mineral resources, especially in prospecting and exploration work.
• The purpose of the Environmental Impact Assessment is to reduce the detrimental environmental impact of the evaluated projects and plans.
Reasons to buy
Gain an overview of the Czech Republic’s mining fiscal regime.
Table of Contents
1 Executive Summary
2 The Czech Mining Industry – Governing Bodies
2.1 Ministry of Environment
2.2 Czech Geological Survey
3 The Czech Mining Industry – Governing Laws
3.1 Mining Act
3.1.1 Environmental impact assessment (EIA)
4 The Czech Mining Industry – Mining Permit
4.1 Permit for Mining Activity
5 The Czech Mining Industry – Key Fiscal Terms
5.1 Corporate Income Tax (CIT)
5.2 Withholding Tax
5.3 Road Tax
5.4 Real Estate Tax
5.5 Depreciation Rates
5.6 Loss Carry Forward
5.7 Value Added Tax (VAT)
6 The Czech Mining Industry – Future Development
7.3 Secondary Research
7.4 Primary Research
7.5 Contact GlobalData
7.6 About GlobalData
7.7 GlobalData’s Services
List of Tables
Table 1: The Mining Industry in the Czech Republic – Fiscal Regime Terms and Other Taxes (%), 2015
Table 2: The Mining Industry in the Czech Republic – Depreciation by Asset Class (in years), 2015
Table 3: The Mining Industry in the Czech Republic – Depreciation Tax (%), 2015
List of Figures
Figure 1: The Mining Industry in the Czech Republic – Commodity Mines at Different Stages (Number of Mines), 2015