STUDNIČKA, Petr. Krátkodobé pronájmy versus ubytovací služby a výběr místního poplatku z pobytu v době pandemie COVID-19 a nouzového stavu na území České republiky (Short-term rentals versus accommodation services and collection of the local tax on the stay during the COVID-19 pandemic and the state of emergency on territory of the Czech Republic). Praha: Vysoká škola hotelová, 2021, 13 pp.
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Basic information
Original name Krátkodobé pronájmy versus ubytovací služby a výběr místního poplatku z pobytu v době pandemie COVID-19 a nouzového stavu na území České republiky
Name (in English) Short-term rentals versus accommodation services and collection of the local tax on the stay during the COVID-19 pandemic and the state of emergency on territory of the Czech Republic
Authors STUDNIČKA, Petr.
Edition Praha, 13 pp. 2021.
Publisher Vysoká škola hotelová
Other information
Original language Czech
Type of outcome Special-purpose publication
Field of Study 50501 Law
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Organization unit University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.
Keywords (in Czech) Lipensko, místní poplatek z pobytu, nájem, ubytovací služby
Keywords in English Lipno Region, local tax on the stay, rentals, accommodation services
Links TSL-01-2021/VSH, research and development project.
Changed by Changed by: Ing. Petr Studnička, PhD., učo 10778. Changed: 8/1/2021 11:34.
Abstract
Hlavním cílem je identifkovat rozdíly v poskytování ubytování v soukromí (tzv. krátkodobé pronájmy) a v poskytování ubytovacích služeb z pohledu legislativy v době pandemie COVID-19 v návaznosti na protiepidemický systém (PES) a rovněž posoudit povinnost odvodu místního poplatku z pobytu do rozpočtu obce.
Abstract (in English)
The main goal is to identify differences in the provision of private accommodation (so-called short-term rentals) and in the provision of accommodation services from the point of view of legislation during the COVID-19 pandemic in connection with the anti-epidemic system (AES) and also to assess the obligation to pay a local tax on the stay to the budget of municipality.
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