Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
particulartheconceptsofanaturalandlegalperson,shouldbe
soughtincivillaw.Anorganisedunitwithoutlegalpersonality
thatoccursincivillawtransactionsandisvestedwithlegalca-
pacityasregardsthefieldofpublicfeeshasnolegaldefinition,
though.Itisworthaddingthattheexistenceoforganisedunits
withlegalcapacitywhich,however,arenotlegalentities,isas-
sumedundercivillaw.Suchentitiesprimarilyincludepartner-
ships(thegeneralpartnership,professionalpartnership,limited
partnershipandpartnershiplimitedbyshares),whichalsoare
publicfeepayers.
Entitiesareobligedtobeartheburdenofapublicfeeifoficial
actionsaretakenordocumentsissuedattheirrequest.Where
theysubmitjointdocuments,e.g.applications,orifoficialacts,
certificatesorpermitsareissuedattheirjointapplication-the
obligationtopayapublicfeeistheirjointandseverallegalobli-
gation.33However,ifoneofthepartiestoanactivityisanatural
person,alegalpersonoranorganisedunitnotvestedwithlegal
personalityexemptfromapublicfee,theobligationtopayrests
jointlyandseverallyonlywithotherpartiestothisactivity.
1.3.3.Theassessmentbasisforpublicfees
Relatedtotheobjectofthepublicfeearefurthertechnicalele-
mentsofthelevy,suchastheassessmentbasis,theamountof
thefee,personalandobjectiveexemptionsandreliefs,aswellas
termsofpayment.
Thebasisfordeterminingtheamountofpublicfeesdepends
ontheobjectofthefeeandsubstantiatesthelatter.Liketheob-
33
Cf.S.Brzeszczańska,Umowapożyczkiaopłataskarbowa,KMonitor
Podatkowy”1996,no.11,p.331.
34
PARTI.PUBLICFEESINPOLAND
