AN ADVERTISING FEE IN A SYSTEM OF LOCAL FEES

Central European Review of Economics & Finance Vol. 20, No. 4 (2017), pp. 5–15.

Jacek Jaworski¹

AN ADVERTISING FEE IN A SYSTEM OF LOCAL FEES

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shape the space and increase the budget revenues of local government units in Poland. This article is intended to describe the fee structure itself, determine its subjective and objective scope and discuss exemptions from advertising fees. Given that the text is a follow–up to an academic conference at- tended also by local government representatives, particular attention was paid to the practical evalu- DWLRQRIWKHULVNDQGGLIÀFXOWLHVFRPPXQHVPD\IDFHGXULQJWKHFROOHFWLRQRIDGYHUWLVLQJIHHV

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Keywords: Advertising fee, Local fees.

Introduction

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Warsaw.

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seems to have considerable resources, then, from this perspective, advertis- LQJIHHVPD\EHSHUFHLYHGDVDQDWWHPSWRIDORFDOJRYHUQPHQWWRXVHWKRVH

resources.

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fees in the public law sphere.

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The local fees include:

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b) DGRJIHHZKLFKLVFROOHFWHGIURPQDWXUDOSHUVRQVZKRRZQGRJVLQFOXG- LQJVWDWXWRU\H[HPSWLRQV²

c) DWRXULVWIHH$FWRQ7D[HVDQG/RFDO)HHV$UWLFOHDVR²FDOOHG

climate fee), which is collected for each commenced day of stay, from QDWXUDOSHUVRQVVWD\LQJIRUPRUHWKDQKRXUVIRUWRXULVWKROLGD\RU

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status of health–resort protection areas, under the provisions of the Act of 28 July 2005 on Health Resort Medical Care, Health Resorts, Health 5HVRUW3URWHFWLRQ$UHDVDQG+HDOWK5HVRUW&RPPXQHV

d) a health resort fee³, which is collected for each commenced day of stay, IURPQDWXUDOSHUVRQVVWD\LQJIRUKHDOWKWRXULVWKROLGD\RUWUDLQLQJSXU- SRVHVLQWRZQVORFDWHGLQWKHDUHDVZKLFKKDYHEHHQJUDQWHGWKHVWDWXV

of a health resort, under the provisions of the Act of 28 July 2005 on Health Resort Medical Care, Health Resorts, Health Resort Protection Ar- HDVDQG+HDOWK5HVRUW&RPPXQHV

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The above list demonstrates that only the market fee, in addition to the DGYHUWLVLQJIHHPD\EHGLUHFWHGDOVRDWHQWUHSUHQHXUV,WVHHPVWKHUHIRUH

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communication routes, may count on the increase of their revenues for the collection of those fees⁴.

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2 This fee is not collected from: staff of diplomatic missions and consular posts, persons with KLJKGHJUHHRIGLVDELOLW\ZLWKLQWKHPHDQLQJRIWKH$FWRI$XJXVWRQ9RFDWLRQDODQG

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3 A health resort fee is also a local fee and may be called a climate fee. The introduction of health resort fees excludes the collection of local fees, referred to in item c).

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a fee must be determined, and afterwards all subjective and objective re- TXLUHPHQWVPXVWEHHVWDEOLVKHGIRULWWREHGHHPHGOHJLWLPDWH$WWKHVDPH

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to maintain adequate standards.

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private properties, and a dependent possessor of state properties. (It should EHQRWHGWKDW$UWLFOHRIWKH$FWRQ7D[HVDQG/RFDO)HHVSURYLGHV

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structures or their parts, which constitute state and private property).

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interest in the property.

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the value of its constant part and variable part, the amounts of which are GHWHUPLQHGE\DUHVROXWLRQXQGHU$UWLFOHRIWKH$FWRQ7D[HVDQG/RFDO

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advertisements. The variable part depends on the size of the surface area RIDELOOERDUGRUDQDGYHUWLVLQJGHYLFHXVHGIRUGLVSOD\LQJDGYHUWLVHPHQWV

As has been mentioned before, billboards, where the surface area of an DGYHUWLVHPHQWLVQRWVWDQGDUGGXHWRSURWUXGLQJGLVSOD\HOHPHQWVPD\SRVH

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rise to the assumption that not in every case the surface area will be calcu- ODWHGE\VLPSO\PXOWLSO\LQJWKHOHQJWKRIWKHVLGHVLQVFULEHGLQWKHUHFWDQJOH

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furthermore, they do not present any text content themselves. Nonetheless, in combination with the text displayed on the billboard they may constitute DVLQJOHFRPSRVLWLRQ⁷.

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on the anniversary of a store chain, placed on a billboard, may be accompanied by balloons DWWDFKHGWRWKHELOOERDUGVWUXFWXUH,QVXFKDFDVHWKHSURWUXGLQJDGYHUWLVHPHQWJDLQVDQHZ

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A resolution on terms and conditions of the installation of billboards and DGYHUWLVLQJGHYLFHVLVDGRSWHGXQGHU$UWLFOHDRIWKH$FWRQ6SDWLDO3ODQ- QLQJDQG0DQDJHPHQW,WPD\FRQVWLWXWHDVHSDUDWHUHVROXWLRQEXWWKHDGRS- tion of a resolution on the amendment of a spatial plan, if the subject of the plan is related to the issues indicated, should be allowed. In the context of procedural issues, as in the case of local plans, the procedure commences with the adoption of a resolution of intent and ends with the adoption of DUHVROXWLRQGHWHUPLQLQJVXFKWHUPVDQGFRQGLWLRQV⁸.

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imposed by a competent commune executive authority, by way of an admin- istrative decision, for the failure to notify the installation or defective instal- ODWLRQRIELOOERDUGVDQGDGYHUWLVLQJGHYLFHV

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fee adopted by a municipal council.

8 In the meantime the commune head, mayor or president of the city prepares a draft and ob- WDLQVSURSHURSLQLRQVDQGDUUDQJHPHQWVIRUWKHGUDIWVRIDIXWXUHUHVROXWLRQ

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of non–monetary debt collection means such as substitutive performance.

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the period when the advertisement was undoubtedly there.

References

Act on Health Resort Medical Care, Health Resorts, Health Resort Protection Areas and Health Resort Communes (2005). Journal of Laws

Warszawa: Prime Minister of Poland.

$FWRQ6SDWLDO3ODQQLQJDQG0DQDJHPHQWJournal of Laws

443, 774). Warszawa: Prime Minister of Poland.

$FWRQ7D[HVDQG/RFDO)HHVJournal of Laws:DUV]DZD

Prime Minister of Poland.

%RUV]RZVNL3 6WHOPDV]F]\N.8VWDZDRSRGDWNDFKLRSâDWDFKORND- lnych. Komentarz Lex. Warszawa: Wolters Kluwer.

*ROHĽ*)RJHO$(GV6WDQLHZVND$Ustawa krajobrazowa. War- szawa: Wolters Kluwer.

-DZRUVND²'ĘEVND %  :RNyâ SRMĘFLD UHNODP\ :DUV]DZD 3U]HJOĉG

8VWDZRGDZVWZD*RVSRGDUF]HJR1R

0DâHFND²á\V]DN 0  Problematyka reklam na gruncie regulacji prawnych, [In:] J. Koczanowski (Ed.), ']LDâDOQRŒý UHNODPRZD Z\EUDQH DV- pekty publicznoprawne%\GJRV]F]².UDNyZ2:%UDQWD

2UŮHZVNL:Reklama – aspekty prawne3R]QDĽ3:3-XULV

5ĉF]ND*'HÀQLFMDUHNODP\>,Q@$1DP\VâRZVND(GReklama – aspekty prawneSS²:DUV]DZD:ROWHUV.OXZHU

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w projekcie ustawy o zwalczaniu nieuczciwej konkurencji3DĽVWZRL3UDZR1U