SELECTED LEGAL ISSUES OF PLANNING FEES CALCULATION

Apply

SELECTED LEGAL ISSUES OF PLANNING FEES CALCULATION

Journal Title: Annuals of the Administration and Law - Year 2017, Vol 0, Issue 0

Abstract

The analysis of selected court judgments published in the Central Database of Decisions of Administrative Courts in the period from 1 January 2014 to 10 October 2016 was presented in the paper. The aim of the analysis was to recognize the range of cases in which calculation of a planning fee was the basis for the petition to the administrative court. The cases where planning fee calculation was dependent on interpretation of the term “disposal of property” were subjected to the detailed analysis. Calculating the planning fee in case of donation or inheritance of property, exchange of properties, free transfer of ownership of property to satisfy claims of a lender and also free transfer of ownership of properties included in an agricultural holding were called into question most often. Moreover, the main accusation of applicants was calculating planning fees on the basis of improperly prepared property valuation.<br/><br/>

Authors and Affiliations

Karol Król, Martyna Król

Keywords

public tax commune’s own income participation in the costs of spatial planning

EP ID EP385221
DOI -
Views 69
Downloads 0