Prawo Budżetowe Państwa i Samorządu (Mar 2021)

Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues

  • Paweł Mańczyk

DOI
https://doi.org/10.12775/PBPS.2021.005
Journal volume & issue
Vol. 9, no. 1
pp. 95 – 112

Abstract

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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