Charakterystyka prawno-podatkowa opłaty za gospodarowanie odpadami komunalnymi i jej opodatkowanie podatkiem od towarów i usług

Abstract

The article deals with the subject of the municipal waste management fee, including the structural elements of the fee and the rules of its collection. The author also qualifies the fee as a public levy and assesses whether it is closer to a fee in the constitutional sense, or a tax. The article also refers to the issue of tax consequences of the fee in the tax on goods and services.