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Publication details
Odpady v případě nezletilých
Title in English | Waste in case of under-age persons |
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Authors | |
Year of publication | 2014 |
Type | Chapter of a book |
MU Faculty or unit | |
Citation | |
Description | This chapter covers the legal aspects of the taxation of waste in the case of under-age persons, especially with regard to the very "strange" ruling of the Regional Court in Brno. The aim of this chapter is after the critical analysis of this ruling and based on the analysis of de lege lata regulation to clarify the interpretation and application of the relevant provisions of the Act on Local Charges and the Tax Code and confirm or refute the hypothesis that under-age persons should have specific position in the administration of local charge on municipal waste. |
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