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1

Obowiązek meldunkowy wczasowiczów i turystów a egzekwowanie poboru opłaty uzdrowiskowej

100%
Bała P.
Przegląd Prawa Publicznego
|
2013
|
issue 10
70-82
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.
2
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Obowiązek zwrotu nienależnie pobranego zasiłku chorobowego w związku z podjęciem pracy zarobkowej w orzecznictwie sądów powszechnych i Sądu Najwyższego

87%
Wojciechowicz J.
Studia Prawa Publicznego
|
2019
|
issue 2(26)
159-173
EN
This paper deals with the problems relating to the obligation to return the sickness benefit in the event when an insured person takes up paid employment during confirmed incapacity for work due to illness. The reason for this analysis is the non-uniform or inconsistent practice of the Supreme Court. In the majority of its issued verdicts, the opinion of the Supreme Court is that the the claim for returning the undue bene-fit paid ought to be withdrawn and cancelled if there was no information provided in the instruction about the circumstances that may lead to the forfeiture of the entitlement to statutory sickness benefit under Article 17(1) of the Act of 25 June 1999 on cash benefits from social insurance in case of sickness and maternity. However, there is also a different standpoint according to which the lack of instruction is not a sufficient basis for adjudicating that the insured party is not obliged to return this benefit. In its judgments, the Supreme Court emphasises the importance of the way in which the insured person acts. Submitting a sick leave and performing paid work is tantamount to misleading the disability pension body as to the circumstances that determine the right to a sickness be-nefit. Divergences in the judicial decisions of the Supreme Court have an impact on the judgments issued by common courts, which results in different decisions in cases of identical factual status. The non-uni-form case law of common courts has a direct impact on the situation of individual beneficiaries. Despite the same factual circumstances some insured individuals have to return the benefit whereas others are exempted from this obligation. This creates secondary inequality of the insured persons who constitute a group of similar subjects and is inconsistent with the principle of equality expressed in Article 32 of the Constitution of the Republic of Poland.
3
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Opłata i dotacja uzdrowiskowa – ewolucja unormowań prawnych

87%
Michalak-Trybus B.
Studia Prawa Publicznego
|
2019
|
issue 2(26)
137-158
EN
The legislator’s fee and spa subsidy established a source of income for a local government unit that has the status of a spa (health resort) municipality. The health resort municipality may collect the health resort fee from natural persons staying more than one day for health, tourist, leisure and training purposes in the area of the health resort, applying the allowances and preferences indicated in the relevant act implementing the own tasks in the scope of preserving the spa functions of health resort for the award of a spa subsidy from the state budget. Both sources of financing of the health resort municipality are the compensation for the lost income of the health resort municipalities due to statutory restrictions on the economic and investment development of this type of local government unit. Often there are conflicts of interpretation concerning the adoption and implementation of the collection of the health resort fee, as well as in matters concerning the rules, manner and purpose of the use of the fee and the health resort subsidy by the health resort municipalities. The aim of the article is to present the most important aspects of the essence and legal nature of the fee and spa subsidy. The legal basis defining the functioning of the fee and spa subsidy has been discussed in historical perspective, from the late nineteenth century to the present, in the context of the income component of the spa commune under the provisions of administrative and tax law. The research considerations were based on the review of legislative acts regulating this matter in the aspect of the repealed and applicable law and positions presented in the literature on the subject. Proposals for legislative changes in this area have been presented, simultaneously indicating the purpose and effects of the amendment.
4
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Wybrane problemy praktyczne funkcjonowania opłaty uzdrowiskowej i miejscowej

63%
Wołowiec T., Cienkowski M.
Jedziemy do wód w...
|
2014
|
issue 2
39-54
PL
Opłaty miejscowa i uzdrowiskowa to specyficzne daniny publiczne pobierane w miejscowościach turystycznych lub uzdrowiskowych. Konstrukcja tych opłat nawiązuje do zryczałtowanego podatku od osób fizycznych o charakterze konsumpcyjnym, pobieranego od osobistych dochodów w fazie ich wydatkowania. Sposób poboru tych opłat wskazuje na pośredni charakter takiej daniny i pewnego rodzaju podobieństwo z grupą tzw. podatków turystycznych. Odwołując się wprost do przepisów ustawy o podatkach i opłatach lokalnych, opłatę miejscową można postrzegać jako daninę koncesyjną nakładaną na korzystanie z zasobów środowiska. Konstrukcja prawna tych opłat powoduje liczne problemy związanez praktycznym rozumieniem i stosowanie przepisów ustawy o podatkach i opłatach lokalnych. Artykuł ma charakter przewodnika po najczęściej występujących problemach praktyki stosowania przepisów normujących obie analizowane opłaty.
EN
Local tourist fees is a specific governmental duties levied on tourist in spa resorts. The design of these charges is relates to a flat-rate personal income tax of consumption, levied on personal income in the phase of their spending. The method of collecting such fees indicates the indirect nature of such a levy and a certain similarity with a group of so-called “tourist tax”. Referring directly to the law on local taxes and fees, local tax can be seen as a tribute concession imposed on the use of environmental resources. The legal structure of these charges causes numerous problems associated with the practical understanding and application of the provisions of the Law on Local Taxes and Fees. Article is a guide to the most common problems of practical application of the provisions regulating analyzed both charges.
5
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Ewidencja księgowa opłaty miejscowej i uzdrowiskowej z perspektywy inkasenta

63%
dr hab. Wołowiec T.
Jedziemy do wód w...
|
2015
|
issue 4
43-49
PL
Celem artykułu jest przedstawienie zasad ewidencji księgowej opłat miejscowej i uzdrowiskowej, z uwzględnieniem przepisów ustawy o rachunkowości i ustawy o VAT. Zasadniczy problem sprowadza się do odpowiedzi na pytanie czy sytuacji, gdy recepcja obiektu hotelarskiego używa programu rezerwacyjnego, w którym również dolicza opłatę miejscową (uzdrowiskową) do rachunku turysty, to czy taka operacja jest poprawna z punktu widzenia prawa. Należy pamiętać, iż czynność poboru opłaty miejscowej ma charakter publicznoprawny, a nie cywilnoprawny, a ich wysokość jest ściśle określona w przepisach prawa.
EN
The aim of the article is to present the principles of accounting charges and the local spa, taking into account provisions of the Accounting Act and the VAT Act. The basic problem comes down to the find out answer for a question of a situation where reception uses the reservation program, which will add local tax (spa) in the account of the traveler. So, is such operation is correct from the point of view of the law. We should remember that the process of collection of local fees is a public law rather than civil law, and their height is strictly defined by law.
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