Język Polski
English
Published
:
2016-12-30
Local Fees as an Example of Visitor and Health Resort Taxes
Matylda Gwoździcka-Piotrowska
Abstract
A health resort is an area where treatment of patients is conducted, dedicated to the use and protection of natural medicinal materials, which have given the place the status of a health resort. Local fees called visitor and resort taxes supply local budgets. Their collection is dependent on the existence of certain factual circumstances. The article discusses issues related to the legal status of spa and health resort areas, and the fees related to them (adopting and collecting). Toll rates shall be adopted by the municipal council and charged by clearly defined tax collectors. The presentation of tax obligations related to the health resorts was made based on the dogmatic method, an analysis of suitable regulations and selected case law.(original abstract)Keywords:
Health resort, Taxes and fees, Local taxesMost read articles by the same author(s)
- Matylda Gwoździcka-Piotrowska, Consumer - Travel Agency Client and the Right to Withdraw from the Package Travel Contract , Studia Periegetica: Vol. 11 No. 1 (2014)
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Gwoździcka-Piotrowska, M. (2016). Local Fees as an Example of Visitor and Health Resort Taxes. Studia Periegetica, 16(2), 129–141. Retrieved from https://journals.wsb.poznan.pl/index.php/sp/article/view/143
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This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.