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Constitutional aspects of taxes and other mandatory monetary payments

Publication at Faculty of Law |
2022

Abstract

The paper is divided into two parts. The first part is represented by an analysis of the relationship between the two provisions of the Charter of Fundamental Rights and Freedoms, which regulate both the imposition of obligations in general and the imposition of taxes and fees.

The aim of this topic is to assess the issue of which provisions of the Charter of Fundamental Rights and Freedoms are to be assessed for monetary payments other than taxes and fees. The second topic consists in assessing the constitutional conformity of insurance premiums paid by employers within the insurance for damage in the event of a work accident or occupational disease.

The aim of the second part is to assess whether the current legislation is in accordance with the rules contained in the Charter of Fundamental Rights and Freedoms