Publication at Faculty of Law |
2022
Abstract
Property is usually associated with the tax on immovable assets. Nevertheless, it is necessary to recognize that other charges or payments are related to immovable property.
These payments can be divided into two categories - state and local. There are charges connected with the appreciation of a building site, the possibility of a connection to a water supply system or a sewage network, a fee for the use of public property or charges linked to waste items etc.