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.
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czech republics mining fiscal regime h1 2014
1. The Czech Republics Mining Fiscal Regime: H1 2014
Synopsis
Timetric’s Czech Republic fiscal regime report outlines governing bodies, governing laws, mining permit and key fiscal terms covering two commodities:
coal and uranium.
Executive summary
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.
Scope
The report outlines Czech Republic’s governing bodies, governing laws, mining permits and key fiscal terms which includes, Corporate Income Tax
(CIT), Withholding Tax, Road Tax, Real Estate Tax, Depreciation Rates, Loss Carry Forward and Value Added Tax (VAT).
Reasons to buy
Gain an overview of Czech Republic’s mining fiscal regime.
Key highlights
Formed in January 1990 by Act no. 173/1989 Coll., dated December 19, 1989, the Ministry of Environment (MoE) is the central state administrative authority
and supreme inspection authority in environment affairs. The Czech Geological Survey was established in 1919 to provide a state geological service for the
Czech Republic. Act No. 44/1988 Coll. Governs the mining of mineral resources in the Czech Republic. The Environmental Impact Assessment is regulated by
Act no. 100/2001 Coll., which superseded the original Act No. 244/1992 Coll.
table Of Content
1 Executive Summary 1
2 The Czech Mining Industry – Governing Bodies 5
2.1 Ministry Of Environment 5
2.2 Czech Geological Survey 5
3 The Czech Mining Industry – Governing Laws 6
3.1 Mining Act 6
3.1.1 Environmental Impact Assessment (eia) 6
4 The Czech Mining Industry – Mining Permit 7
4.1 Permit For Mining Activity 7
5 The Czech Mining Industry – Key Fiscal Terms 8
5.1 Corporate Income Tax (cit) 8
5.2 Withholding Tax 8
5.3 Road Tax 8
5.4 Real Estate Tax 8
5.5 Depreciation Rates 8
5.6 Loss Carry Forward 9
5.7 Value Added Tax (vat) 9
6 Appendix 10
6.1 What Is This Report About? 10
6.2 Methodology 10
6.3 Secondary Research 10
6.4 Primary Research 11
6.5 Contact Timetric 11
6.6 About Timetric 11
6.7 Timetric’s Services 12
6.8 Disclaimer 13
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The Czech Republics Mining Fiscal Regime: H1 2014