Act No. 165/2012 Coll. in its § 17 excluded all photovoltaic power plants up to 30 kWp of installed power from payment of so-called solar tax. However, based on official opinion of General Directorate of Finance, distribution system operators are continuing in collecting of the tax. According to the interpretation of law firm Šikola a partneři (Sikola and partners) the practice is in conflict with the Act. Controversy is about whether "§ 12, 17" in list of provisions of the Act, which will enter into force on the day of its publication, means "§ 12 and § 17" as it is interpreted by the law firm, or something else.