Object structure
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Alternative title:

Acts of local law on the collection of local taxes and charges by way of cash collection taking into account the exclusion councillor from participation in voting

Subject and Keywords:

town councillor   cash collector   legal interest   local taxes andcharges

Abstract:

The procedure for adopting acts of local law by municipalities’ governing bodies in respect of ordering the collection of local taxes and charges by way of cash collection is given much attention despite the fact that the legal regulations governing this matter have not changed over the years. Undoubtedly, the operation of regional accounting chambers supervising resolutions on local taxes and charges has contributed to this state of affairs. This paper presents the legal basis for the adoption of acts of local law on the collection of taxes and local charges, the issue of a town councillor’s legal interest. Moreover the exclusion of councillors from voting on resolutions concerning their legal interest has been discussed. After the presentation of the theoretical and legal basis, the effects of adopting a resolution on the collection of taxes and local fees with the participation of a councillor who is subject to exclusion from participation in the vote are presented. Also a review of court rulings and decisions of supervisory bodies in this respect is carried out.

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2020

Resource Type:

text

Detailed Type:

article

Identifier:

doi:10.34616/143916   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