Department 18 – Indirect and Property Taxation

The Department examines issues in the area of indirect and property taxes, analyses their current status and proposes measures to address current issues and improve the efficiency of the tax system. It is responsible for drafting the Czech Republic's positions on new legislation and on indirect and property tax materials prepared by EU institutions. On the basis of the concept of further development of tax policy, it elaborates the concept of the state tax policy in the area of the further development of indirect and property taxes. For tax policy changes in the area of indirect and property taxes, it is responsible for the preparation of substantive solutions, including regulatory impact assessments and substantive legislative proposals. It ensures that indirect and property tax legislation is in line with EU law.

Units

• Unit 1801 – Value Added Tax
• Unit 1802 – Excise Tax
• Unit 1803 – Property Taxes