PL EN


SP 2016 | 16(2) | 129-141
Article title

Local Fees as an Example of Visitor and Health Resort Taxes

Content
Title variants
Languages of publication
Abstracts
EN
A health resort is an area where treatment of patients is conducted, dedicated to the use and protection of natural medicinal materials, which have given the place the status of a health resort. Local fees called visitor and resort taxes supply local budgets. Their collection is dependent on the existence of certain factual circumstances. The article discusses issues related to the legal status of spa and health resort areas, and the fees related to them (adopting and collecting). Toll rates shall be adopted by the municipal council and charged by clearly defined tax collectors. The presentation of tax obligations related to the health resorts was made based on the dogmatic method, an analysis of suitable regulations and selected case law.
Keywords
Year
Volume
Pages
129-141
Physical description
Dates
published
2018-10-03
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-6e232658-f4b0-3f3b-90b2-642862c29230
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