A legalization fee – legal structure and rules on imposition in the light of the Water Law

Abstract

This article presents basic elements of a legal structure of a legalization fee and principles of its imposition as regulated by the provisions of the Water Law. A payment of the fee is a necessary condition for receiving accepting decision of an authorized body, performed in violation of the law of a water facility. Revenues from these fees are a source of revenues for the State Water Management „Wody Polskie” which has the legal status of a unit of a public finance sector. In the Water Law, the legalization fee is included in a catalog of economic instruments for water management. The act specifies the subject of the fee and the amount for each water facility. The owner of an illegally constructed water facility is obliged to pay this fee. The payment of the legalization fee is the final stage of the legalization procedure, which is an alternative to the order to liquidate a water facility which does not comply with the legally specified requirements. The study positively verified the thesis about a dual nature of the legalization fee. The legalization fee performs two functions: it is an instrument of water resources management and it enables competent authorities to maintain the statutory standards concerning the implementation and operation of water facilities.