Decisions on municipal waste management and tax decisions in the case law of administrative courts – a comparative study

Abstract

One of the most important problems in the practice of the bodies dealing with municipal waste management is conducting proceedings based on the Tax Ordinance and issuing administrative decisions that end these proceedings. This problem is the result of the fact that, despite the reference to the application of the provisions of the Tax Ordinance contained in the Act on maintaining cleanliness and order in municipalities, the legislator decided to regulate the types of decisions issued in proceedings related to waste management, without indicating which provisions of the Ordinance should apply to which decision regarding waste. This issue is so important that it is also reflected in the jurisprudence of administrative courts. Therefore, since there are no studies on this topic in the literature on the subject, this article attempts to systematize the voices of practice and jurisprudence from a theoretical perspective.