Publication details
Novinky v zákoně o místních poplatcích v roce 2016
| Title in English | Local Carges Act Amendments in 2016 |
|---|---|
| Authors | |
| Year of publication | 2016 |
| Type | Article in Periodical |
| Magazine / Source | Přehled daňového a finančního práva |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | local charge; tax exemption; tax waiver |
| Description | In mid-September 2015 there was published in the Czech Collection Act no. 266/2015 Sb., amending the Act on Local Charges. It brought several innovations that merit deeper analysis: tax debt of under-age taxpayer, exemption from local charge on municipal waste and the local charges waivers. |