opłaty lokalne

Przesłanka naruszenia interesu prawnego w przypadku wniesienia skargi na uchwałę dotyczącą opłaty miejscowej

Author: Sylwia Kawalec
Institution: SWPS Uniwersytet Humanistycznospołeczny w Warszawie
Year of publication: 2018
Source: Show
Pages: 137-151
DOI Address: https://doi.org/10.15804/tpn2018.2.06
PDF: tpn/14/TPN2018206.pdf

This article raises the issue of violation of legal interest which is crucial for the capacity to file complaints against the resolutions of the local government authorities concerning local climate fee. The author discusses the problem of local climate fee and its implementation as well as the legitimacy to file complaint. The article mainly deals with the problem of the meaning of the ‘violation of legal interest’ term during the court control of the acts of local law concerning local climate fee and includes a review of case law. The legal interest can be presumed as violated if someone is obliged to pay local climate fee or is a tax collector. It is also claimed that the applicant is entitled to demand the full legality of local climate fee which is also the part of the ‘violation of interest’ term.

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