Prawo Budżetowe Państwa i Samorządu (Mar 2021)
Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues
Abstract
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.
Keywords