ADVERTISING FEE AS A SOURCE OF THE COMMUNE’S OWN REVENUES

Central European Review of Economics & Finance Vol. 20, No. 4 (2017), pp. 61–79.

Zbigniew Ofiarski¹

ADVERTISING FEE AS A SOURCE OF THE COMMUNE’S OWN REVENUES

The advertising fee was introduced on the list of commune’s own revenues in 2015, and it has been practically collected since 2016. The commune council itself, by means of a resolution, decides to introduce this local public levy. The main elements of the legal structure of the advertising fee are VSHFLÀHGLQWKH$FWRQ/RFDO7D[HVDQG)HHVLHWKHREMHFWRIWKHIHHHQWLWLHVOLDEOHWRSD\WKHIHHWKH

maximum fee rate for each day, the exemptions from payment. The commune council is entitled to determine the advertising fee rates for the commune, however not higher than those set out in the Act, and also to introduce additional exemptions and the conditions of its collection by the collectors. The DGYHUWLVLQJIHHFRQVLVWVRIDÀ[HGSDUWZKLFKLVWKHOXPS–sum amount regardless of the surface area of the advertising board or device serving for the advertisement display, and a variable component de- pending on the surface area of the advertising board or device serving for the advertisement display.

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Keywords: local fee, advertisement, advertising boards, advertising devices, landscaping.

Introduction

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account the landscape value, is one of the tasks of a commune. Pursuant to

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the resolution–PDNLQJDFWLYLW\RIWKHFRPPXQHFRXQFLOVZLWKUHIHUHQFHWR

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Reasons for introducing the advertising fee

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tax on advertisements)⁴. The rural communes could collect the tax on posters and markers and tax on advertisements outside the municipality boundaries.

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the landscape and executed The European Landscape Convention on Oc- WREHULQ)ORUHQFHUDWLÀHGE\3ROLVK3UHVLGHQWRQ-XQH

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from the social, economic and environmental processes.

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of the terms and conditions of its development.

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4 Tax on announcements was levied on all advertisements that were printed, copied mechani- cally or in a similar manner.

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Advertising boards and devices as a subject of advertising fee

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use utilized for their intended purpose.

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activities or cemeteries).

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the commune council. In this sense, it is a public levy whose introduction is subject to decision of the commune council who uses the constitutionally DQGVWDWXWRULO\JXDUDQWHHGSRZHUWROHY\7KHUHIRUHLWLVQHFHVVDU\WRWDNH

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The entity authorized to establish such terms and conditions, pursuant to Article 37a SPLGA, is the Commune Council, which shall adopt a resolu- WLRQLQWKHIRUPRIWKHDFWRIORFDOODZIRUWKDWSXUSRVH'HFLVLRQE\9RLYRG- VKLS$GPLQLVWUDWLYH&RXUWLQ6]F]HFLQ7KHUHVROXWLRQHVWDEOLVKHVWKH

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2–63/*$6XSHUYLVLQJDXWKRULW\UHVROXWLRQE\WKH6LOHVLDQ9RLYRGH

6XSHUYLVLQJDXWKRULW\UHVROXWLRQE\WKH:HVWSRPHUDQLDQ9RLYRGH$V

IDUDVPDUNHUVDUHFRQFHUQHGWKHDGYHUWLVLQJUHVROXWLRQUHIHUVWRWKHWHUPV

DQGFRQGLWLRQVRIWKHLUORFDWLRQVL]HDQGQXPEHURIVLJQVWKDWFDQEHSODFHG

RQWKHSURSHUW\E\WKHHQWLW\FRQGXFWLQJEXVLQHVVDFWLYLW\RQLWVSUHPLVHV

In addition, the commune council may, by means of this resolution, prohibit VLWXDWLQJWKHIHQFHVDQGDGYHUWLVLQJGHYLFHVH[FHSWIRUWKHPDUNHUV

7KHDGYHUWLVLQJUHVROXWLRQDSSOLHVWRWKHHQWLUHDUHDRIWKHFRPPXQH

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responsible for transport. The resolution discussed may, however, provide GLIIHUHQWUHJXODWLRQVIRUGLIIHUHQWDUHDVRIWKHFRPPXQHFOHDUO\GHÀQLQJWKH

ERXQGDULHVRIWKHVHDUHDV,QWKLVFDVHWKHDGYHUWLVLQJUHVROXWLRQPD\LQ- FOXGHDJUDSKLFDSSHQGL[ZLWKDGHVFULSWLRQFOHDUO\VSHFLI\LQJWKHLUERXQGD- ries. The resolution should establish the terms and conditions and the term IRUWKHDGMXVWPHQWRIWKHVWUHHWIXUQLWXUHIHQFHVDQGDGYHUWLVLQJERDUGVDQG

GHYLFHVH[LVWLQJRQWKHGDWHRIWKHUHVROXWLRQ·VHQWU\LQWRIRUFHWRWKHSURKLEL- WLRQVWHUPVDQGFRQGLWLRQVVHWRXWWKHUHLQQRWOHVVWKDQPRQWKVIURPWKH

date of its entry into force.

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FRQGXFWLQJFRQVXOWDWLRQLQDPDQQHUVSHFLÀHGLQ$UWLFOHE63/*$6XSHU- YLVLQJDXWKRULW\UHVROXWLRQE\WKH3RPHUDQLDQ9RLYRGH6XSHUYLVLQJ

DXWKRULW\UHVROXWLRQE\WKH3RPHUDQLDQ9RLYRGH'XHWRWKHSRWHQWLDOO\

VLJQLÀFDQWLPSDFWRIWKHDGYHUWLVLQJUHVROXWLRQRQWKHULJKWVRIWKHSURSULH- WRUVWKHHVWDEOLVKHGSURFHGXUHRILWVDGRSWLRQLVUHIHUULQJWRWKHPDQQHURI

DGRSWLQJWKHORFDOVSDWLDOPDQDJHPHQWSODQ%HIRUHDGRSWLQJWKHDGYHUWLVLQJ

resolution the municipal council adopts a resolution on the preparation of WKHGUDIWDGYHUWLVLQJUHVROXWLRQE\WKHFRPPXQHKHDGPD\RUFLW\SUHVLGHQW

The commune head (mayor, city president) shall immediately:

– DQQRXQFHWKHLQIRUPDWLRQDERXWDGRSWLQJWKHUHVROXWLRQRQWKHSUHSDUD- WLRQRIWKHDGYHUWLVLQJUHVROXWLRQE\WKHPXQLFLSDOFRXQFLO

– GUDZXSDGUDIWDGYHUWLVLQJUHVROXWLRQ

– FRQVXOWWKHUHJLRQDOGLUHFWRUIRUHQYLURQPHQWDOSURWHFWLRQWKHFRPSHWHQW

DXWKRULW\RIWKH1DWLRQDO)LUH6HUYLFHDQGWKHSURYLQFHPDUVKDORIWKH

GUDIWDGYHUWLVLQJUHVROXWLRQLIQRRSLQLRQLVPDGHZLWKLQRQHPRQWKIURP

the date of receipt of the draft resolution, the requirement to consult is GHHPHGWREHIXOÀOOHG

– DJUHHXSRQDGUDIWDGYHUWLVLQJUHVROXWLRQZLWKWKHSURYLQFLDOFRQVHUYD- WLRQRIÀFHULQWHUPVRILQIUDVWUXFWXUHDQGODQGGHYHORSPHQWDQGZLWKWKH

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WKHKHDOWKUHVRUWSURWHFWLRQDUHDVWKHDEVHQFHRIVWDWHPHQWZLWKLQRQH

month from the date of receipt of the draft resolution shall be deemed as WKHDJUHHPHQWRQWKHZRUGLQJRIWKHVXEPLWWHGGUDIW

– announce in the local press and by the means of announcement, and DVLVFXVWRPDU\LQWKHJLYHQDUHDWKHH[SRVXUHRIWKHGUDIWDGYHUWLVLQJ

resolution for the public review at least 7 days prior to the exposure and H[SRVHWKLVSURMHFWWRWKHSXEOLFIRUWKHSHULRGRIDWOHDVWGD\VFROOHFW

the comments on the draft resolution at the time of the exposure and for WKHSHULRGRIGD\VIROORZLQJWKHHQGRIWKHH[SRVXUHSHULRG

The commune head (mayor, city president) shall immediately consider the remarks submitted by the aforementioned entities and establish a list of re- PDUNVWKDWKDYHEHHQGHFOLQHG7KHPXQLFLSDOFRXQFLODGRSWLQJWKHDGYHUWLV- LQJUHVROXWLRQVLPXOWDQHRXVO\GHFLGHVKRZWRUHVSRQGWRFRPPHQWVGHFOLQHG

by the commune head (mayor, city president).

3XUVXDQWWR$UWLFOHF63/*$SURYLVLRQVRIWKLV$FWUHODWLQJWRDGYHUWLVLQJ

GRQRWDSSO\WRGLVVHPLQDWLRQRILQIRUPDWLRQVROHO\VHUYLQJWKHSXUSRVHRI

SHUPDQHQWO\FRPPHPRUDWLQJDSHUVRQLQVWLWXWLRQVRUHYHQWVDVZHOODVWKH

LQIRUPDWLRQRIUHOLJLRXVQDWXUHFRQQHFWHGZLWKWKHDFWLYLW\RIFKXUFKHVRU

RWKHUUHOLJLRXVDVVRFLDWLRQVSURYLGHGWKDWWKHERDUGRUWKHDGYHUWLVLQJGH- YLFHDUHORFDWHGZLWKLQWKHDUHDVXWLOL]HGDVSODFHVRIZRUVKLSDQGUHOLJLRXV

activities or cemeteries).

7KHPXQLFLSDOFRXQFLOE\PHDQVRIDUHVROXWLRQVSHFLI\LQJWKHWHUPVDQG

FRQGLWLRQVRIVLWXDWLQJDGYHUWLVLQJERDUGVDQGGHYLFHVLVREOLJHGWRREVHUYH

WKHSURYLVLRQVRIVHSDUDWHODZVUHJXODWLQJWKHSODFLQJRUSURKLELWLRQVRQSODF- LQJVXFKERDUGVRUGHYLFHVLQVSHFLÀFORFDWLRQV,QWKLVFRQWH[WWKHSURYLVLRQV

of the Old Monuments Law can be indicated (Act of July 23, 2003). Pursuant WRWKH$UWLFOHVHFWLRQSRLQW20/SURKLELWLRQVDQGUHVWULFWLRQVPD\

apply to the cultural park⁶RUSDUWVWKHUHRIZLWKUHJDUGVWRWKHSODFHPHQWRI

boards, captions, advertisements, and other characters not related to the SURWHFWLRQRIWKHFXOWXUDOSDUNZLWKWKHH[FHSWLRQRIURDGVLJQVDQGVLJQV

related to the protection of public order and security. The commune coun- FLOFDQQRWWKHUHIRUHHQFXPEHUHJWKHPDQDJHUVRIWKHSURSHUWLHVORFDWHG

6&XOWXUDOSDUNLVDIRUPRIFXOWXUDOKHULWDJHSURWHFWLRQDQGSXUVXDQWWR$UWLFOH2OG0RQX- PHQWV$FWLWFDQEHFUHDWHGRQWKHJURXQGVRIDUHVROXWLRQRIWKHPXQLFLSDOFRXQFLOIROORZLQJ

FRQVXOWLQJWKHSURYLQFLDOFRQVHUYDWRULQRUGHUWRSURWHFWWKHFXOWXUDOODQGVFDSHDQGSUHVHUYH

WKHRXWVWDQGLQJODQGVFDSHDUHDVZLWKKLVWRULFDOPRQXPHQWVFKDUDFWHULVWLFIRUWKHORFDOEXLOG- LQJDQGVHWWOHPHQWWUDGLWLRQ

ZLWKLQWKHFXOWXUDOSDUNVERXQGDULHVZLWKWKHREOLJDWLRQWRHQVXUHWKDWWKH

VLJQVRUDGYHUWLVLQJPHGLDORFDWHGRQWKHZDOORIWKHEXLOGLQJRFFXSLHGQR

PRUHWKDQDFHUWDLQSDUWRIWKLVZDOO7KHSURKLELWLRQRUUHVWULFWLRQUHJDUGLQJ

the placement of boards, captions or advertisements shall not be understood DVDQREOLJDWLRQWRSURYLGHLWVSURSHUYROXPHDUHD'HFLVLRQE\9RLYRGVKLS

$GPLQLVWUDWLYH&RXUWLQ:URFâDZ

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ERDUGVDQGGHYLFHVDQGIHQFHVWKHIROORZLQJDUHWDNHQLQWRDFFRXQWLQSDUWLFX- ODUSURWHFWLRQRILPPRYDEOHPRQXPHQWVHQWHUHGLQWKHUHJLVWHUDQGWKHLUHQ- YLURQPHQWSURWHFWLRQRIRWKHUKLVWRULFDOPRQXPHQWVORFDWHGLQWKHPXQLFLSDO

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well as the landscape parks conservation plans. Pursuant to Article 36 section

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provincial conservator. Such permit is also required to place advertisements ZLWKLQWKHERXQGDULHVRIWKHFLW\HQWHUHGLQWRWKHUHJLVWHURIPRQXPHQWVZLWK- LQFHUWDLQOLPLWV'HFLVLRQE\9RLYRGVKLS$GPLQLVWUDWLYH&RXUWLQ.LHOFH

7KHGHFLVLRQVUHJDUGLQJVXFKSHUPLWDUHLVVXHGZLWKLQWKHIUDPHZRUNRIWKH

so–called administrative discretion. The evaluation within the discretion of WKHDXWKRULW\ZKHWKHUWKHLQYHVWRU·VLQWHQWLRQFDQREWDLQWKHFRQVHQWVKRXOG

EHPDGHWDNLQJLQWRDFFRXQWWKHUHDOLWLHVRIWKHSDUWLFXODUFDVHLQFOXGLQJWKH

condition of the monument and the manner of current use and utilization 'HFLVLRQE\9RLYRGVKLS$GPLQLVWUDWLYH&RXUWLQ6]F]HFLQ

Entities obliged to pay advertising fee

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7/)$7KHDGYHUWLVLQJIHHLVFKDUJHGRQ

– WKHRZQHUVRIUHDOHVWDWHRUEXLOGLQJV

– SHUSHWXDOXVXIUXFWDULHVRIODQG

– VSRQWDQHRXVKROGHUVRIWKHUHDOHVWDWHRUEXLOGLQJVWKHDVVHVVPHQW

ZKHWKHUWKHOHJDOHQWLW\LVDVSRQWDQHRXVKROGHUVKRXOGEHEDVHGRQHV- WDEOLVKLQJSK\VLFDOSRZHURYHUWKHREMHFWDQGHVWDEOLVKLQJWKHZLOOWRH[HU- FLVHWKHJRYHUQDQFHIRURZQEHQHÀWFRUUHVSRQGLQJWRWKHULJKWWRSURSHUW\

UHJDUGOHVVRIWKHOHJDOWLWOH%LHQLHN 3DKOS

– KROGHUVRIUHDOHVWDWHRUSDUWVWKHUHRIRURIEXLOGLQJVWUXFWXUHVRUSDUWV

WKHUHRIRZQHGE\WKH6WDWH7UHDVXU\RUORFDOJRYHUQPHQWXQLWVLIWKHWHQ- XUHUHVXOWVIURPDQDJUHHPHQWZLWKWKHRZQHUWKH$JULFXOWXUDO3URSHU-

W\$JHQF\RUIURPDQRWKHUOHJDOWLWOHRULVZLWKRXWOHJDOWLWOHLIWKHUHDUH

DGYHUWLVLQJERDUGVRUGHYLFHVRQWKRVHSURSHUWLHVRUEXLOGLQJVWUXFWXUHV

UHJDUGOHVVRIWKHIDFWLIWKHDGYHUWLVHPHQWLVGLVSOD\HGRQWKLVERDUGRU

GHYLFH

– co–owners or co–KROGHUVRIUHDOHVWDWHRUEXLOGLQJVZKHUHDQDGYHUWLVLQJ

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fee is borne jointly and severally by all co–owners or co–holders).

7KHSHUVRQDOVFRSHRIWKHREOLJDWLRQWRSD\WKHDGYHUWLVLQJIHHLVGHWHU- mined similarly as in the case of the objective limits of the property tax. This solution is not accidental solution as there are certain relationships between WKRVHSXEOLFOHYLHV3XUVXDQWWR$UWLFOHDVHFWLRQ7/)$WKHDPRXQWRIWKH

SURSHUW\WD[SDLGRQWKHDGYHUWLVLQJERDUGRUGHYLFHVKDOOEHFUHGLWHGWRWKH

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will be credited partially (in a situation where the tax amount is lower than WKHDPRXQWRIWKHDGYHUWLVLQJIHHRULQIXOOLIWKHDPRXQWRISXEOLFOHYLHVDUH

HTXDO7KHPRGHRIWKHUHLPEXUVHPHQWRIWKHVSHFLÀHGDPRXQWRISURSHUW\

WD[VKDOOWKHWD[DPRXQWEHKLJKHUWKDQWKHDPRXQWRIWKHDGYHUWLVLQJIHH

was not introduced. Neither was introduced the settlement of a positive dif- IHUHQFHLQVXEVHTXHQWWD[\HDUVGXHWRWKHIDFWWKHSURSHUW\WD[LVFKDUJHG

LQDJLYHQFDOHQGDU\HDUDQGRQO\IRUWKHPRQWKVWKHWD[OLDELOLW\H[LVWHGIRU

7KHOHJLVODWRUGRHVQRWLQWURGXFHDFRQGLWLRQSXUVXDQWWRZKLFKWKHSURS- HUW\WD[SDLGWRZDUGVWKHSD\PHQWRIWKHDGYHUWLVLQJIHHFRXOGEHFUHGLWHG

RQO\LQWKHFDVHRIWKHVDPHHQWLW\EHLQJREOLJHGWRSD\HDFKRIWKHDIRUH- PHQWLRQHGSXEOLFOHYLHV7KH\PD\EHWKHUHIRUHGLIIHUHQWHQWLWLHVREOLJHGWR

pay those public levies. No provision has been made to credit the other tax SDLGZKLFKHQFXPEHUVWKHSURSHUW\KROGLQJVSHFLDOVWDWXVHJDJULFXOWXUDO

RUIRUHVWU\WD[WRZDUGVWKHSD\PHQWRIDGYHUWLVLQJIHH7KHUHIRUHLWFDQEH

FRQFOXGHGWKDWWKHOHJLVODWRUVLJQLÀFDQWO\GLIIHUHQWLDWHGWKHULJKWVRIWKHRZQ- HUVKROGHUVRIGLIIHUHQWUHDOHVWDWHVDJULFXOWXUDOIRUHVWU\RWKHU

The structure of advertising fee

3XUVXDQWWR$UWLFOHEDGYHUWLVLQJIHHFRQVLVWVRIDÀ[HGSDUWDQGDYDUL- able part. The use of the conjunction „and” in the quoted provision of the Act LQGLFDWHVWKDWLQWKHHYHQWRILQWURGXFWLRQRIWKHDGYHUWLVLQJFKDUJHE\WKH

commune council, it must be composed of two parts. The commune council WKHUHIRUHFDQQRWDFFHSWWKHVWUXFWXUHRIDGYHUWLVLQJIHHOLPLWHGWRRQO\RQH

SDUWRIWKHVDLG$FW7KHÀ[HGSDUWRIWKHIHHLVDÁDWUDWHUHJDUGOHVVRIWKH

VXUIDFHDUHDRIWKHDGYHUWLVLQJERDUGRUGHYLFHVHUYLQJDVGLVSOD\IRUWKH

DGYHUWLVHPHQW7KHYDULDEOHSDUWRIDGYHUWLVLQJIHHGHSHQGVRQWKHVL]HRI

WKHVXUIDFHRIWKHERDUGRUGHYLFHVHUYLQJWKHSXUSRVHRIDGYHUWLVLQJGLVSOD\

6KDOOWKHVKDSHRIWKHDGYHUWLVLQJGHYLFHSUHYHQWWKHGHWHUPLQDWLRQRIWKH

VXUIDFHDUHDIRUDGYHUWLVLQJGLVSOD\WKHIHHDPRXQWVKDOOGHSHQGRQWKH

surface area of the side of a cuboid circumscribed around the device.

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DSSOLFDEOHLQDJLYHQPXQLFLSDOLW\7KHÀ[HGSDUWLVFDOFXODWHGWDNLQJLQWRDF- FRXQWWKHODSVHRIGD\VGXULQJZKLFKWKHERDUGRUWKHGHYLFHZLOOEHSODFHGLQ

DVSHFLÀHGSXEOLFVSDFH7KHYDULDEOHSDUWRIWKHDGYHUWLVLQJIHHLVFDOFXODWHG

WDNLQJLQWRDFFRXQWQRWRQO\WKHQXPEHURIGD\VWKHERDUGRUDGYHUWLVLQJ

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The scope of power of the communecouncil regarding the advertising fee

In addition to the powers of the municipal council to introduce the adver- WLVLQJIHHRQLWVWHUULWRU\DOUHDG\GLVFXVVHGDERYHDQGWKXVDIXQGDPHQWDO

FRPSHWHQFHLQWHUPVRIVXSSOHPHQWLQJWKHGLUHFWRU\RIWKHORFDOSXEOLFOHY- LHVWKHPXQLFLSDOFRXQFLODOVRKROGVRWKHUULJKWVGLUHFWO\UHODWHGWRWKHDG- YHUWLVLQJIHH,QJHQHUDOWKHVHULJKWVFDQEHGLYLGHGLQWRWZRFDWHJRULHV7KH

ÀUVWUHIHUVWRWKHSRVVLELOLW\RIVKDSLQJWKHDPRXQWRIWKHHQFXPEUDQFHGXH

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The list of these powers of the municipal council was adopted in Arti- FOH7/)$DQGWKHLULPSOHPHQWDWLRQUHTXLUHVWKHDGRSWLRQRIDUHVROXWLRQ

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UXOHVUHJDUGLQJFKDUJLQJDQGFROOHFWLRQDVZHOODVWKHSD\PHQWGDWHVDQG

DPRXQWRIDGYHUWLVLQJIHHUDWHVZKHUHDVWKHUDWHRIWKHÀ[HGSDUWRIWKH

DGYHUWLVLQJIHHLQVKDOOQRWH[FHHG3/1SHUGD\ZKLOHWKHUDWHRI

WKHYDULDEOHSDUWRIWKHDGYHUWLVLQJIHHPD\QRWH[FHHG3/1SHUP² VXUIDFHDUHDRIWKHDGYHUWLVLQJERDUGRUGHYLFHVHUYLQJDVWKHDGYHUWLVHPHQW

display daily. These are the maximum rates and the commune council may by means of a resolution set the rates at the same level or in the amount lower than the statutory limit. The content analysis of the selected resolutions DGRSWHGE\WKHFRPPXQHFRXQFLOVVKRZVWKDWLQERWKWKHPD[LPXP

DGYHUWLVLQJIHH(JUHVROXWLRQRI.RE\OQLFD&RPPXQH&RXQFLO5HVR- OXWLRQRI%DUDQyZ&RPPXQH&RXQFLODVZHOODVDWIHHLQWKHDPRXQW

VLJQLÀFDQWO\ORZHUWKDQWKHVWDWXWRU\OLPLWHJDÀ[HGSDUWLQWKHDPRXQWRI

3/1SHUGD\DQGDYDULDEOHSDUWRI3/1SHUP²) were set for

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3XUVXDQWWR$UWLFOHSRLQW7/)$WKHFRPPXQHFRXQFLOLVHQWLWOHGWR

GLIIHUHQWLDWHWKHDGYHUWLVLQJIHHVUDWHVWDNLQJLQWRDFFRXQWWKHORFDWLRQDQG

WKHVL]HRUW\SHRIWKHDGYHUWLVLQJERDUGDQGGHYLFH7KHOHJLVODWRUGRHVQRW

however, enumerate this power of the commune council in Article 20b or

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the conducted business activity and the differentiation of the amount of the UDWHVRQWKHEDVLVRIFULWHULDVXFKDVORFDWLRQRUW\SHRIDGYHUWLVLQJERDUGRU

device may possibly result in differentiation of the situation of different enti- WLHVLQDFRPSDUDEOHIDFWXDODQGOHJDOVLWXDWLRQ']LĘJLHO–Matras, Kmieciak =HQFFKDSWHU9,,,7KHDEVHQFHRISURSHUUHJXODWLRQLQWKLVUHJDUG

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6LPLODUO\DVLQWKHFDVHRIWKHRWKHUORFDOIHHVHJIDLUIHHORFDOIHHWKH

commune council may, by means of a resolution, order the collection of the DGYHUWLVLQJIHHDQGVSHFLI\WKHFROOHFWRUVDQGWKHUHPXQHUDWLRQIRUWKHFRO- OHFWLRQ8VLQJWKHSRZHUVYHVWHGLQWKLVUHJDUGWKHFRPPXQHFRXQFLOVKRXOG

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how to establish a civil law relationship with the collectors, the manner of FROOHFWLQJDQGUHFRUGLQJWKHIHHVWKHLQGLFDWLRQRIWKHSODFHRISD\PHQWRI

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to determine, by a resolution, solely the amount of remuneration for the collection, thus the commune council may not set the conditions for the pay- PHQWRIUHPXQHUDWLRQLQFOXGLQJPDNLQJLWFRQWLQJHQWRQWKHFROOHFWHGIHHV

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issued. Neither has the commune council the power to determine the date of payment of the remuneration for the collection (Resolution of the RAC in /XEOLQ

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a resolution, may make other subjective exemptions from the payment of the DGYHUWLVLQJIHHWKDQWKRVHPHQWLRQHGLQWKH$FW7KXVWKHH[HPSWLRQPD\

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In any case, if the established standards allows to establish who is subject to the exemption, this exemption is not of subjective nature present, which LPSOLHVH[FHHGLQJWKHVWDWXWRU\GHOHJDWLRQUHVXOWLQJIURPWKHSURYLVLRQVRI

$UWLFOHSRLQW7/)$'HFLVLRQE\9RLYRGVKLS$GPLQLVWUDWLYH&RXUWLQ*OL- ZLFH

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declaration form which shall include the data of the subject and object of WD[DWLRQQHFHVVDU\WRFDOFXODWHDQGFROOHFWWKHDGYHUWLVLQJIHH7KHGHFODUD- WLRQIRUPVKRXOGFRQWDLQWKHÀHOGLQZKLFKWKHIXOODPRXQWRIGDLO\FKDUJHRI

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YDULDEOHRIWKHIHHLVQRWHQRXJK5HVROXWLRQRIWKH5$&LQ/XEOLQ The power of the commune council also includes the possibility of intro- GXFLQJWKHPHWKRGRIÀOLQJWKHDGYHUWLVLQJIHHE\PHDQVRIHOHFWURQLFFRP- munication. In particular, the commune council shall in such case specify by a resolution:

– the format of the electronic declarations and layout of the information and relations between them pursuant to the provisions on computerization of WKHHQWLWLHVSHUIRUPLQJSXEOLFWDVNV$FWRI)HEUXDU\

– the manner of declarations transmission by means of electronic FRPPXQLFDWLRQ

– WKHW\SHVRIHOHFWURQLFVLJQDWXUHVWKHGHFODUDWLRQVVKRXOGEHDU

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accordance pursuant to the provisions on computerization of entities per- IRUPLQJSXEOLFWDVNV7KHRIÀFLDOFRQÀUPDWLRQRIUHFHLSWVKRXOGSURYLGHIRU

UHFRJQLWLRQRIVXEVHTXHQWFKDQJHVLQWKHGDWDLQFOXGHGLQWKHGHFODUDWLRQ

FRQFHUQLQJWKHIXOOQDPHRIDSXEOLFHQWLW\ZKLFKZDVVHUYHGZLWKWKHHOHF- WURQLFGRFXPHQWWKHGDWHDQGWLPHRIHQWHULQJRUWUDQVIHUULQJWKHHOHFWURQLF

GRFXPHQWWRWKHGDWD,&7V\VWHPRIWKHSXEOLFHQWLW\WKHGDWHDQGWLPHRI

VLJQLQJWKHRIÀFLDOFRQÀUPDWLRQRIWKHUHFHLSWE\WKHDGGUHVVHHWKHGDWHDQG

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Final conclusions

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ORFDOFRXQFLOVYHU\FDUHIXOLQFRQVLGHULQJWKHSRVVLELOLW\RILQWURGXFLQJWKH

SXEOLFOHY\RQLWVWHUULWRU\7KHLUPDLQFRQFHUQLVWKHQHJDWLYHUHDFWLRQRI

entrepreneurs and the real estate owners and other holders who can see LQWURGXFWLRQRIWKHDGYHUWLVLQJIHHDVDQRWKHUWD[EXUGHQRQWKHEXVLQHVV

activity or the immovable property owned. It should be noted, however, that WKHOHJLVODWRUKDVLQWURGXFHGDVSHFLDOW\SHRISDUWLDOÀQDQFLDOFRPSHQVDWLRQ

DVWKHDPRXQWRIWKHSURSHUW\WD[SDLGRQDGYHUWLVLQJERDUGRUGHYLFHVKDOO

EHFUHGLWHGWRZDUGVWKHIHHGXHRQWKDWDGYHUWLVLQJERDUGRUGHYLFH7KXV

double encumbrance on the same subject covered by the real estate tax and DGYHUWLVLQJIHHLVDYRLGHG

7KHFXUUHQWOHJDOVWUXFWXUHRIWKHDGYHUWLVLQJIHHZKLFKLVDW\SHRIDORFDO

SXEOLFOHY\DVZHOODVWKHSRZHUVRIWKHPXQLFLSDOFRXQFLOFRQVWLWXWLQJWKH

SRZHUWROHY\DOORZWRXVHWKLVIHHIRUWKHSXUSRVHRIODQGVFDSLQJLQDFFRUG- ance with the standards laid down in the European Landscape Convention.

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LQSXEOLFLQWHUHVWLQWKHÀHOGVRIFXOWXUHHFRORJ\DQGVRFLDOLVVXHVDQGLV

DUHVRXUFHIDFLOLWDWLQJWKHHFRQRPLFDFWLYLW\$SURSHUO\SODQQHGJXDUGHGDQG

PDQDJHGODQGVFDSHFDQFRQWULEXWHWRWKHFLYLOL]DWLRQSURJUHVVDQGWKHHFR- QRPLFJURZWK7KHODQGVFDSHFRQWULEXWHVWRWKHIRUPDWLRQRIORFDOFXOWXUHV

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urban and rural areas.

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other (non–ÀVFDOIXQFWLRQVRIWKLVSXEOLFOHY\'HWHUPLQLQJE\UHVROXWLRQRI

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W\SHVRIEXLOGLQJPDWHULDOVWKH\FDQEHPDGHRIFDQVLJQLÀFDQWO\FRQWULEXWHWR

PLQLPL]LQJWKHULVNVIRUODQGVFDSHYDOXHVDQGOLPLWLQJWKHORFDWLRQRIYDULRXV

DGYHUWLVLQJERDUGVDQGGHYLFHVLQWKHSXEOLFVSDFHLQDYLUWXDOO\XQFRQWUROOHG

PDQQHU7KHDGYHUWLVLQJIHHVKRXOGEHVROHO\DQLQVWUXPHQWIRUWKHHQKDQFH- PHQWRIWKHHIIHFWLYHQHVVRIVXFKVWDQGDUGV(VWDEOLVKLQJVXFKVWDQGDUGVLQ

a separate act of the local law is a prerequisite for the subsequent introduc- WLRQRIWKHDGYHUWLVLQJIHH)RUWKHVHUHDVRQVLWFDQEHDVVXPHGWKDWWKH

DGYHUWLVLQJIHHLVRIVHFRQGDU\QDWXUHLQUHODWLRQWRWKHVWDQGDUGVRIODQG- VFDSLQJDWWKHORFDOOHYHO

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őZLGQLFDIRUKDGEHHQSODQQHGLQWKHDPRXQWRI3/1

ZKLOHWKHWRWDOUHYHQXHRIWKHEXGJHWWRWDOOHG3/17KHUHYHQXHV

IURPWKHOHY\WKXVFRQVWLWXWHGRIWRWDOUHYHQXH7KHSODQQHGUHYHQXHV

IURPDGYHUWLVLQJLQWKHEXGJHWRI6]F]DZQR²=GUyM&RPPXQH5HVROXWLRQRI

the City Council in Szczawno–=GUyMLQZDV3/1ZKLOH

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References

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as amended.

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