Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58, 33-42
Published online 2014-07-17

Impact of the legislative environment on an individual operating a photovoltaic power plant

Michaela Baranyková, Michal Polák

Ústav financí, Fakulta podnikatelská, Vysoké učení ­technické v Brně, Kolejní 4, 612 00 Brno, Česká republika

Operation of a photovoltaic power plant by an individual is a business activity according to a special regulation. For this activity it is necessary to have a “Licence for doing business in energy sectors”, which provides authorisation to do business in this sector and replaces the traditional Trade Licence. The Licence is issued by the Energy Regulatory Office, through which the Organisation Identification Number (Administrative Id. No.) is issued.
All these issues are however closely associated with the legislative environment, which is very unclear in the Czech Republic, and it is very difficult to estimate in what direction it will develop. In this connection it is appropriate to present a work definition of the term “legislatively uncertain environment”. The issues connected with these topics can be divided into three areas, namely law, accounting and taxes. This environment is highly unstable for the decision making process of an individual, and it is not easy to determine whether the terms and conditions will remain as they are or if they are changed within several months, not speaking about the fact that the recent periods are characterised by the fact that the law regulations use more and more often the principle of retroactivity, and therefore it is not even clear whether the individual makes a decision in the conditions which are set at present or if he or she is retroactively hit by the changes which may be made during a few months and can have a fundamental impact on the individual concerned.


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