Możliwość poboru opłaty miejscowej od żeglarzy zawijających do portów lub przystani znajdujących się na wodach śródlądowych
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2019, Vol 61, Issue 1
Abstract
Imposing an obligation for a port or a harbour administrators to collect a local fee from crew members of inland ships (yachts), which are mooring there, is not sufficiently legally grounded in the Act on Local Taxes and Fees. Inland ports and harbours are not generally classified as hotel facilities, and thus do not fulfill the provisions of this Act with regard to the existence of conditions enabling individuals to stay for tourism, recreation or training purposes in a locality, where local payment was imposed.
Authors and Affiliations
Jacek Kulicki
Keywords
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- EP ID EP611121
- DOI 10.31268/ZPBAS.2019.16
- Views 33
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