Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues

The purpose of this article is to analyse fess for a paid parking zone and for a downtown paid parking zone (the second of the above-mentioned fees has been introduced in September 2019). First part of the paper provides a legal analysis of these fees and methods of imposing them. It also contains s...

Full description

Bibliographic Details
Main Author: Paweł Mańczyk
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2021-03-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2021.005/29059
Description
Summary:The purpose of this article is to analyse fess for a paid parking zone and for a downtown paid parking zone (the second of the above-mentioned fees has been introduced in September 2019). First part of the paper provides a legal analysis of these fees and methods of imposing them. It also contains some reflections about an application and non-application of Tax Ordinance Act to these local fees.
ISSN:2300-9853
2353-7086