Právnická fakulta UMB

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Opatrenia v súvislosti so situáciou na Ukrajine s dôrazom na právnu úpravu v oblasti miestnych daní a miestnych poplatkov
(Universum : Prešov, 2025) Jamrichová, Tatiana
The article examines the legislative measures adopted by the Slovak Republic in 2022 in response to the armed conflict in Ukraine and its consequences, particularly the mass influx of refugees into the territory of Slovakia. Special attention is devoted to the amendment to Act No. 582/2004 Coll. on Local Taxes and the Local Fee for Municipal Waste and Small Construction Waste, which formed part of a broader legislative package adopted through an accelerated legislative procedure. This package was introduced following the declaration of a state of emergency in the Slovak Republic, prompted by the urgent need to address the social, economic, and financial implications of the massive influx of foreigners resulting from the war in Ukraine. The author discusses the rationale behind the adoption of this legislative measure, analyses, and assesses its specific provisions. The study applies methods of descriptive analysis, legal analysis, synthesis, and deduction.