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Recovery of arrears on local charges

Authors :
ŠESTÁKOVÁ, Lenka
Publication Year :
2012

Abstract

Local charges are written in Act no 565/1990 of Collection about local charges, which currently includes 9 local charges. The municipal council decides, which charges will be collect and their amount. The local charges are then introduced by a generally binding public notice. Options recover arrears by Act no 280/2009 of Collection tax code, which is effective from 1 January 2011. Municipalities have the option to recover the arrears on their own, a tax execution, or may use the services of an executor. The offices used to recover arrears of tax execution. Most often there are the execution of tax deductions from wages, tax execution commandment receivable account with the payment services and tax execution commandments other monetary claims.

Details

Language :
Czech
Database :
OpenAIRE
Accession number :
edsair.od......2186..ee7d78524a3e5b58ce8db94824fb17a9