Glosa aprobująca do wyroku Naczelnego Sądu Administracyjnego z 30 czerwca 2023 r., sygn. akt III FSK 1475/22
Approval gloss to the judgment of the Supreme Administrative Court of 30 June

Summary/Abstract: This glossary refers to the issue of proceedings to determine the amount of the fee for municipal waste management in the event of the property owner’s failure to comply with the obligation of separate collection of municipal waste. The main objective of the study is the evaluation of the currently binding legal regulations related to the obligation of the municipal waste collector to notify the head of the commune and the property owner about accepting this waste as non-segregated (mixed) municipal waste, as a prerequisite for the proceedings to determine the amount of the fee for municipal waste management. This study approves of the position of the Supreme Administrative Court that the notification of the property owner on the commencement of administrative proceedings cannot be regarded as the above notification. As a result of the research carried out, it was confirmed that the obligation to notify about improper segregation does not lie with the executive body of the municipality, but with the entity collecting municipal waste. The aforementioned issue is of particular importance, as only a correctly made notification on non-compliance with the obligation of selective waste collection is a positive premise for initiating proceedings on determining the amount of the fee for municipal waste management at an increased rate. The paper uses primarily the case study method, supplemented by a dogmatic method. The current Polish legislation and the jurisprudence of administrative courts in the legal and tax field were analysed.

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