@misc{Ofiarski_Zbigniew_Zasady_2019,
 author={Ofiarski, Zbigniew},
 copyright={Copyright by Uniwersytet Wrocławski},
 howpublished={online},
 year={2019},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={Port charges are an internally complex legal category which covers charges (prices) for use of port infrastructure as well as charges resembling public fees which are collected for performance of official acts and issuance of documents related to the safe functioning of port areas. The main aspects of the legal structure of these charges are regulated by statutory provisions (subject of charges, maximum rates, entities obliged to bear the charges, entities authorised to collect them, allocation of thereby acquired income). The study has demonstrated that port charges for use of port infrastructure, beside their income-generating (fiscal) function, fulfil also non-fiscal functions, including economic functions. Income from these charges is one of the sources used for covering costs resulting from the functioning of the port infrastructure. The way in which the amounts of port charges are determined leads to a significant marketization of port services. Not only do charges collected for performance of specific official acts or issuance of documents (e.g., for verification of vessels, port facilities and ports in regards to the protection of navigation and ports, or for issued training certificates and certificates relating to the protection of navigation and ports) fulfil a fiscal function, but they also represent an important factor for the improvement of safety within ports and harbours.},
 title={Zasady wymiaru i poboru oraz przeznaczenie opłat portowych},
 keywords={port charges, functions},
}