Prawno-podatkowe aspekty poboru przez przedsiębiorców opłaty recyklingowej

Prawne Problemy Górnictwa i Ochrony Środowiska

Karolina Kubista¹  Bartosz Kubista² 

[1] Kancelaria JKP.Legal;Uniwersytet Śląski w Katowicach;

关键词: recycling fee;    packaging;    packaging management;    recycling fee in taxes;    recycling fee taxation;   

DOI  :  10.31261/PPGOS.2021.01.05

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown