Článek potvrzuje hypotézu, že velká většina změn v daňověprávních předpisech v České republice majících sloužit k překlenutí ekonomické krize způsobené pandemií covid-19 a snížení jejích negativních dopadů spadá do kategorie politicum. To platí zejména pro daňové právo hmotné, typicky pro zrušení daně z nabytí nemovitých věcí a superhrubé mzdy. Změny, až na výjimky, nemají s krizí či s nemocí nic společného a covid-19 je v českém prostředí zneužíván k prosazení politických záměrů. Je evidentní, že mnohé novelizace (typicky zrušení transferové daně a superhrubé mzdy) mohly být provedeny dávno před pandemií.

The aim of this article is to investigate the possibilities for tax offices in the Czech Republic to control recurrent property tax returns and the data contained therein. The hypothesis that the recurrent property tax control in the Czech Republic is unproblematic and that there is no need for any amendments in related tax law regulation has been mostly confirmed. However, there are still several minor issues (e.g. the renewal of cadastral records) where amendments to the existing legal regulation would be helpful There are also other much more problematic issues in the property tax regulation to be improved. The role of the immovable property tax in the Czech Republic is mostly marginal; the revenue is very low. The paper follows the IMRaD structure; in the research part, we firstly summarise recurrent property tax regulation de lege lata from the theoretical perspective. Secondly, we describe existing practical problems of recurrent property tax control as these problematic issues have been identified from structured interviews with tax office clerks. In the discussion, we critically analyse substantive and procedural tax law concerning the recurrent property tax with regard to controls carried out by the tax office, combining the theoretical background with practical experience. Synthesising the knowledge gained, we identify the strengths and weaknesses of de lege lata regulation and suggest amendments de lege ferenda.

Energiewende is a German term for the planned reorientation of the energy system in Germany. It is a remarkable long-term project consisting not only of a phase-out of nuclear power generation, or Atomausstieg, by the end of 2022, but also of a shift toward greater sustainability of energy production. There are ambitious environmental goals behind this transition, such as lowering greenhouse gas emissions, increasing the share of renewable sources of energy, and better energy conservation. The roots of Energiewende in Germany can be traced back to the 1970s when the world went through two major oil crises and the anti-nuclear movement in Germany was born. Crucial steps towards Atomausstieg and the development of renewable sources were taken by the red-green coalition government of Chancellor Gerhard Schröder (1998)(1999)(2000)(2001)(2002)(2003)(2004)(2005). Angela Merkel's second government accelerated the project after the Fukushima nuclear disaster in 2011.The book here reviewed deals with the topic of Energiewende in a relatively broad context. It examines not only the transition itself, but also its impact on the Czech Republic and more widely on Central Europe and the European Union. The book originated in the International Institute of Political Science of Masaryk University Brno and was first published in Czech. 1 The English edition that is the subject of this review is faithful to the Czech original, although some chapters have been reorganized and a few have been added. In addition, a new member, Robert Ach-Hübner, has joined the team of authors.The authors met at the Faculty of Social Studies of Masaryk University in Brno, Czech Republic. All of them are specialists in the field of energy and energy security in the contexts of international relations, geopolitics and European and area studies. Two of the book's authors contributed to another publication on a similar topic in 2017, which dealt with Energiewende and its impact on the energy security of the Czech Republic and Poland. 2 Three of the authors (Černoch, Dančák, and Osička) were also part of a team working on an interdisciplinary research project investigating energy infrastructure across Europe and its influence on the EU energy security. They have produced several publications in the last four years. 3 The subject matter of the book here reviewed is therefore a well-established field of research at Masaryk University and among the book's team of authors. 1 See Filip Černoch, Břetislav Dančák and Jan Osička, Energiewende: Současný stav, budoucí vývoj a důsledky pro ČR (Brno: Masarykova univerzita, 2015). 2 Filip Černoch, Robert Ach-Hübner, Veronika Jurčová and Yuliya Borshchevska, Energiewende and the Energy Security of the Czech Republic and Poland (Brno: Masaryk University, 2017). 3 Project information: Energetická infrastruktura a její vliv na energetickou bezpečnost, Masaryk University, https://www.muni.cz/en/research/projects/24323.

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