Legal nature of a planning fee in the light of judicial decisions of administrative courts which were made before and after an entry into force of the Public Finance Act of 27 August 2009

Legal nature of a planning fee in the light of judicial decisions of administrative courts which were made before and after an entry into force of the Public Finance Act of 27 August 2009

This publication aims at presenting an issue of the legal nature of the planning fee and an assessment of a potential application of the relevant provisions of the Tax Law Act in this regard. Considerations, which are discussed in this article are based on the analysis of the judicial decisions of a...

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Bibliographic Details
Main Author: Anna Miernik
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2019-03-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
planning fee
application of tax ordinance
non-tax budget liabilities
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.009
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