The possibility of inheriting an additional fee for parking in the urban paid parking zone
DOI:
https://doi.org/10.12775/PBPS.2017.023Keywords
paid parking zone, Act on public roads, additional payment, obliged, inheritanceAbstract
The Act on Public Roads introduces certain financial instruments to improve the use of a road infrastructure. One of such possibilities is an introduction of a paid parking zone. Jurisprudence and judicature have developed rules regarding a collection of an additional fee for parking. In practice, however, a situation may arise that the additional fee should be borne by the deceased. Therefore, there is a problem related to the succession of the additional fee.References
Brzezicki T., Morawski W., Zakres przedmiotowy Ordynacji podatkowej w świetle orzecznictwa sądów administracyjnych, „Przegląd Orzecznictwa Podatkowego” 2009, nr 6, s. 513–528.
Lorek A., Dziedziczenie obowiązku pieniężnego w postaci opłaty adiacenckiej
z tytułu scalenia i podziału nieruchomości jako obowiązku pieniężnego o charakterze publicznoprawnym, „Nowe Zeszyty Samorządowe” 2016, nr 5, s. 24–31.
Strachowska R., Ustawa o drogach publicznych. Komentarz, ABC 2012.
Maciejko W., Zaborniak P., Ustawa o drogach publicznych. Komentarz, LexisNexis 2010.
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Published
2018-01-28
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BRZEZICKI, Tomasz. The possibility of inheriting an additional fee for parking in the urban paid parking zone. State and Local Government Budget Law. Online. 28 January 2018. Vol. 5, no. 4, pp. 67-77. [Accessed 19 July 2024]. DOI 10.12775/PBPS.2017.023.
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