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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

town councillor cash collector legal interest local taxes andcharges

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.

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

doi:10.34616/143916 ISSN 2544-8382

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