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...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2021.005/29059 |
| _version_ | 1818650565274501120 |
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| author | Paweł Mańczyk |
| author_facet | Paweł Mańczyk |
| author_sort | Paweł Mańczyk |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-17T01:52:14Z |
| format | Article |
| id | doaj.art-18b23743eec645949a32bd8c94c5ee74 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-12-17T01:52:14Z |
| publishDate | 2021-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-18b23743eec645949a32bd8c94c5ee742022-12-21T22:08:01ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862021-03-01919511210.12775/PBPS.2021.005Parking fees for layover of motor vehicles on public roads – legal analysis of selected issuesPaweł Mańczyk0https://orcid.org/0000-0002-4291-5466University of Szczecin, PolandThe 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.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2021.005/29059paid parking zone (ppz)downtown paid parking zone (dppz)local fee |
| spellingShingle | Paweł Mańczyk Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues Prawo Budżetowe Państwa i Samorządu paid parking zone (ppz) downtown paid parking zone (dppz) local fee |
| title | Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues |
| title_full | Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues |
| title_fullStr | Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues |
| title_full_unstemmed | Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues |
| title_short | Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues |
| title_sort | parking fees for layover of motor vehicles on public roads legal analysis of selected issues |
| topic | paid parking zone (ppz) downtown paid parking zone (dppz) local fee |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2021.005/29059 |
| work_keys_str_mv | AT pawełmanczyk parkingfeesforlayoverofmotorvehiclesonpublicroadslegalanalysisofselectedissues |