Fees governed by the geological and mining law in the light of the principle of sustainable development

Abstract

The article evaluates the fees governed by the act of 9 June 2011 Geological and Mining Law using the criteria determined by the directives of the principle of sustainable development. It focuses on subjects and rates of the fees in order as follows: the fees for the prospecting for or exploration of mineral deposits and an underground carbon dioxide storage complex, the exploitation fee and the fees for underground storage of substances, storage of waste, or storage of carbon dioxide. After that the article analyzes more general aspects of problem, connected with application of relevant provisions of the act of 29 August 1997- the Tax Ordinance and with the redistribution of fees. The author came to the conclusion that the fees concentrate on the fiscal function and do not sufficiently contribute to the implementation of the principle of sustainable development.