SCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR
SCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR

Summary/Abstract: The collector is obliged to collect and transfer the local or health resort tax to the competenttax authority. His liability is limited only to the amounts of fees he collected and not which hepaid to the account of the body. He is not responsible for unpaid fees, although he is obliged tocollect them. This scope of responsibility of the collector limits the effectiveness of collectingfees and may expose the taxpayer to negative consequences. The collector, who does notperform his duties and does not charge any fees, cannot be held responsible under this lawregulations nor with fiscal penal liability.

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