Local Taxes in Relation to Recent Judgement of Czech Constitutional Court

Title in English Local Taxes in Relation to Recent Judgement of CzechConstitutional Court
Authors

MARETHOVÁ Zuzana

Year of publication 2018
Type Article in Proceedings
Conference THE CHALLENGES OF LOCAL GOVERNMENT FINANCING IN THE LIGHT OF EUROPEAN UNION REGIONAL POLICY
Citation
Doi http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018
Keywords Local Taxes; Local Charges; Local Charge on Communal
Description This contribution deals with the issue of local taxes in relation to recent judgement of the Constitutional Court of Czech republic. The main aim of the contribution is to confirm or disprove the hypothesis that the Czech legislation of the local charge on communal waste was in relation to minors unconstitutional at some point in time. In the contribution, methods of analysis and comparison will be used. The analysis will be used to analyze and define theory and legal regulation. Furthermore, I will try to compare different wording of the local charge on communal waste regulation.
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