@misc{Miernik_Anna_Problematyka_2020,
 author={Miernik, Anna},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The article analyses the issue of the legal nature of the surcharge on foodstuffs regulated by the provisions of the Public Health Act of 11 September 2015. The paper outlines the characteristics of the surcharge in question and attempts to establish its legal nature. An answer is provided to the question of whether the surcharge on foodstuffs is a public charge, tax or other public law tribute.},
 title={Problematyka charakteru prawnego opłaty od środków spożywczych},
 type={text},
 doi={10.34616/143915},
 keywords={surcharge on foodstuffs, public tribute, public charge, tax, non-tax budgetary revenues},
}