Obowiązek meldunkowy wczasowiczów i turystów a egzekwowanie poboru opłaty uzdrowiskowej

• Authors: Bała Paweł

Title variants

EN

The requirement of residence registration of tourists and the enforcement of the collection of spa fee

Abstracts

EN

The article discusses the municipality’s legal possibilities of enforcing the so-called resort tax through collectors designated in a resolution of the municipal council. The issues that have been discussed in the article comprise the possibility of enforcing the resolution of the municipal council as to collectors’ taking over the responsibility of collecting resort tax, as well as the problem of monitoring the compliance with the requirement to collect the resort tax by collectors after the entry into force of the Act of December 7 2012.

Keywords

EN

tax law; spa fee; taxes and fees.

• Publisher: LexisNexis Polska Sp. z o.o., Warsaw, Poland
• Journal: Przegląd Prawa Publicznego
• Year: 2013
• Issue: 10
• Pages: 70-82

Contributors

author

Bała Paweł

• Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach