Publication details
Dítě jako poplatník poplatku za komunální odpad - aktuální vývoj
| Title in English | Child as a taxpayer of the fee for municipal waste - recent development |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | Právní prostor |
| Citation | |
| Web | http://www.pravniprostor.cz/clanky/spravni-pravo/dite-jako-poplatnik-poplatku-za-komunalni-odpad-aktualni-vyvoj |
| Field | Law sciences |
| Keywords | child; taxpayer; fee; municipal waste; unconstitutionality; case law; local fee |
| Description | The article deals with current issues of the child's status as a taxpayer of the fee for municipal waste. The author looks at the issue not only in terms of de lege lata, but also about the state of the case law; the unconstitutionality of the current legislation and the outlook for the future. |