A legalization fee – legal structure and rules on imposition in the light of the Water Law
This article presents basic elements of a legal structure of a legalization fee and principles of its imposition as regulated by the provisions of the Water Law. A payment of the fee is a necessary condition for receiving accepting decision of an authorized body, performed in violation of the law of...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-06-01
|
| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/40389/33390 |
| _version_ | 1797775622374686720 |
|---|---|
| author | Małgorzata Ofiarska |
| author_facet | Małgorzata Ofiarska |
| author_sort | Małgorzata Ofiarska |
| collection | DOAJ |
| description | This article presents basic elements of a legal structure of a legalization fee and principles of its imposition as regulated by the provisions of the Water Law. A payment of the fee is a necessary condition for receiving accepting decision of an authorized body, performed in violation of the law of a water facility. Revenues from these fees are a source of revenues for the State Water Management „Wody Polskie” which has the legal status of a unit of a public finance sector. In the Water Law, the legalization fee is included in a catalog of economic instruments for water management. The act specifies the subject of the fee and the amount for each water facility. The owner of an illegally constructed water facility is obliged to pay this fee. The payment of the legalization fee is the final stage of the legalization procedure, which is an alternative to the order to liquidate a water facility which does not comply with the legally specified requirements. The study positively verified the thesis about a dual nature of the legalization fee. The legalization fee performs two functions: it is an instrument of water resources management and it enables competent authorities to maintain the statutory standards concerning the implementation and operation of water facilities. |
| first_indexed | 2024-03-12T22:38:20Z |
| format | Article |
| id | doaj.art-500a8be87a3e4763ac091530319b5696 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-03-12T22:38:20Z |
| publishDate | 2022-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-500a8be87a3e4763ac091530319b56962023-07-21T10:37:26ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862022-06-01102275010.12775/PBPS.2022.009A legalization fee – legal structure and rules on imposition in the light of the Water LawMałgorzata Ofiarska0https://orcid.org/0000-0001-5311-0201University of Szczecin, PolandThis article presents basic elements of a legal structure of a legalization fee and principles of its imposition as regulated by the provisions of the Water Law. A payment of the fee is a necessary condition for receiving accepting decision of an authorized body, performed in violation of the law of a water facility. Revenues from these fees are a source of revenues for the State Water Management „Wody Polskie” which has the legal status of a unit of a public finance sector. In the Water Law, the legalization fee is included in a catalog of economic instruments for water management. The act specifies the subject of the fee and the amount for each water facility. The owner of an illegally constructed water facility is obliged to pay this fee. The payment of the legalization fee is the final stage of the legalization procedure, which is an alternative to the order to liquidate a water facility which does not comply with the legally specified requirements. The study positively verified the thesis about a dual nature of the legalization fee. The legalization fee performs two functions: it is an instrument of water resources management and it enables competent authorities to maintain the statutory standards concerning the implementation and operation of water facilities.https://apcz.umk.pl/PBPS/article/view/40389/33390water facilitieslegalization feepublic levypublic finance sectorwater management |
| spellingShingle | Małgorzata Ofiarska A legalization fee – legal structure and rules on imposition in the light of the Water Law Prawo Budżetowe Państwa i Samorządu water facilities legalization fee public levy public finance sector water management |
| title | A legalization fee – legal structure and rules on imposition in the light of the Water Law |
| title_full | A legalization fee – legal structure and rules on imposition in the light of the Water Law |
| title_fullStr | A legalization fee – legal structure and rules on imposition in the light of the Water Law |
| title_full_unstemmed | A legalization fee – legal structure and rules on imposition in the light of the Water Law |
| title_short | A legalization fee – legal structure and rules on imposition in the light of the Water Law |
| title_sort | legalization fee legal structure and rules on imposition in the light of the water law |
| topic | water facilities legalization fee public levy public finance sector water management |
| url | https://apcz.umk.pl/PBPS/article/view/40389/33390 |
| work_keys_str_mv | AT małgorzataofiarska alegalizationfeelegalstructureandrulesonimpositioninthelightofthewaterlaw AT małgorzataofiarska legalizationfeelegalstructureandrulesonimpositioninthelightofthewaterlaw |