Prawno-podatkowe aspekty poboru przez przedsiębiorców opłaty recyklingowej
Enterpreneurs collection of recycling fee — legal and tax aspects

Summary/Abstract: The article deals with the issue of the recycling fee referred to in Article 40a of the Act of 13 June 2013 on Packaging and Packaging Waste Management (c.t. Journal of Laws of 2020, item 1114 as amended) from the legal and tax point of view, in particular the legal nature of the recycling fee, entities related to its collection, the subjective scope of the fee, the principles of its collection and the legal consequences of its collection for the obliged entrepreneurs.

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