Resolutions of the Municipal Councils on Exemptions and Deadline Extensions for Payment of Property Tax within the Framework of the So‑Called Anti-Crisis Shields: A Summary Attempt
Resolutions of the Municipal Councils on Exemptions and Deadline Extensions for Payment of Property Tax within the Framework of the So‑Called Anti-Crisis Shields: A Summary Attempt

Summary/Abstract: The purpose of this article is to attempt to analyse and summarise the legal solutions that enable municipalities to implement property tax preferences in the context of the crisis caused by SARS-CoV-2. The legal solutions that have been adopted constitute an important novum. They extend the powers of the municipal decision-making bodies by way of entitling them to introducing exemptions from property tax and to deadline extensions for payment of instalments of this tax. Research results demonstrate that application of those cause quite considerable problems. First of all, the number of tax resolutions challenged by the Boards of Regional Accounting Chambers testifies to that. In 2020, out of 969 resolutions, 158 were found to be in violation of the law.

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