Publication details

Oprávnění obce určit sankce v případě místních poplatků

Title in English Competence of Municipality to Determine Penalties in Case of Local Charges


Year of publication 2011
Type Article in Proceedings
Conference Cofola 2011
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords local charge; tax sanction; the Constitutional court; delegated competence; self-governed competence
Description The Decision of Plenum of the Constitutional Court (9/10 dated 29.6.2010) mend significant interference with age-old practice of municipalities and municipal offices in the area of imposing penalties for breach of local charges duties. The Constitutional Court stated that the agenda of course falls within the delegated competence, but in a generally binding ordinance adopted in a self-governed competence the municipality may determine rules and values to increase the charge. The aim of this paper is not only critical analysis of the above mentioned decision of the Constitutional Court, but especially to assess the impact of precedent on the fiscal autonomy of municipalities and to confirm or refute the hypothesis that the practical application of penalty provisions in the generally binding ordinance is appropriate and beneficial for both taxpayers and municipalities as the tax beneficiaries and municipal offices as the tax administrators.
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