Opłata reklamowa jako instrument ochrony krajobrazu – uwagi de lege lata i de lege ferenda
Journal Title: Zeszyty Naukowe Zbliżenia Cywilizacyjne - Year 2018, Vol 0, Issue 1
Abstract
The article attempts to present the legal structure of the special public tribute, introduced by the legislature more than two years ago, which is the advertising fee. The advertising fee is an optional tribute constituting the income of the commune budget. It is qualified to the category of public real estate charges. The publication was aimed at presenting the legal nature of this fee and an indication of the basic practical problems arising at the stage of the application of those rules by operators occurring in relations tax and legal. The article has been enriched with the remarks de lege ferenda, which, when introduced by the legislature, eliminates doubts of a legal nature. The article was based on an analysis of the current provisions of the Local Taxes and Fees Act on advertising fees and rich literature of the subject of esteemed theorists of tax law.
Authors and Affiliations
Sylwia Gontowska, Robert Kwaśniewski
Keywords
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- EP ID EP485975
- DOI 10.21784/ZC.2018.004
- Views 99
- Downloads 0
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