Místní poplatky z pohledu posledních legislativních změn
Local charges from the perspective of the latest legislative changes
Author(s): Taťána ZelenskáSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: local charges; local charges act; local charge from the stay; local charges for municipal waste
Summary/Abstract: Local charges have a very specific position within the charge system of the Czech Republic. Municipalities decide on their introduction in the so-called independent jurisdiction in the form of a generally binding decree. However, municipal authorities already carry out the administration of local charges as part of the transfer of competence. The article is focused on legislative changes in this area in the last years.
Journal: Acta Iuridica Olomucensia
- Issue Year: 17/2022
- Issue No: 3
- Page Range: 38-50
- Page Count: 13
- Language: Czech