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Alternative title:

Issue of the legal nature of the surcharge on foodstuffs

Subject and Keywords:

surcharge on foodstuffs   public tribute   public charge   tax   non-tax budgetary revenues

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.

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2020

Resource Type:

text

Detailed Type:

article

Identifier:

doi:10.34616/143915   ISSN 2544-8382

Language:

pol

Abstract Language :

eng

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski, Wrocław 2022

Autor opisu:

WR U/PAdal