Problematyczny „podatek od deszczu”. Uwagi na tle rozbieżności orzeczniczych w kwestii opłat za wody opadowe i roztopowe nakładanych na mieszkańców gmin
The problematic “rain tax”. Remarks on the discrepancies in judicial decisions concerning the fee for rainwater and snowmelt imposed on citizens

Summary/Abstract: Progress of the climate change and limited water resources in Poland are forcing a change in the approach to rainwater and snowmelt, so that it is treated as an element of sustainable development in urban areas. This generates the need to provide financial resources for the implementation of rainwater and snowmelt management plans. The conducted analysis concludes that the rainwater fee has the characteristics of a tax and should be established in this form. The correct model for im‑ posing rainwater and snowmelt fees on residents is the administrative-legal model. Municipalities currently have no clear statutory basis for its introduction. In the author’s opinion, this situation requires urgent intervention by the legislator.

• Details
• Contents