The nature of the Solar Levy under the Czech law is disputed and the Czech legal doctrine and jurisprudence of Czech courts are far from unanimous. In my understanding, however, the predominant view is that the Solar Levy is a tax. The leading Czech constitutional expert, Professor Dr. Ales Gerloch, PhD., wrote in his opinion of 3 December 2010 on the amendment, then under consideration, of Act No. 180/2005 on the support of the generation of electricity from renewable sources of electricity:
"[i]t is without a doubt that the instituted concept of a levy [in Czech: odvod] has all the signs of being a tax since it represents a payment levied into the state budget from a certain base. It matters not at all that the instituted concept is called a "levy"; from the point of view of its content it is a payment that must fulfill the criteria of the provisions of Article 11, paragraph 5 of the Charter of Rights and Freedoms according to which taxes and fees may only be imposed on the basis of the law."1
In his conclusions, Professor Gerloch is unequivocal:
"in reality, this levy represents a tax and, therefore, it must fulfill the criteria that are set down in the Constitutional Order regarding the imposition of tax liabilities."2
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