The Competence of the Communal Organs as to Immovable Property Tax

The author analyzes the competence of the communal organs as to immovable property tax over three levels: competence to make taxes, competence to take over tax receipts, and competence to administer tax. The competence to make taxes is almost exclusive entitlement of the state. As to immovable property tax communes may only lower the tax rate and introduce exemptions unpredicted by the law. The author proposes to grant communes with the competence to raise the tax rate as well, while limited their possibility to create tax exemptions. Considering the communal competencies in the second level, the author states that immovable property tax is in fact the selected self-governmental tax. The competencies administer this tax should also be granted to the communal organs