Description

• Title:
  Prawno-podatkowe aspekty poboru przez przedsiębiorców opłaty recyklingowej
• Creator:
  Kubista, Karolina;
  Kubista, Bartosz
• Description:
  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.
• Object availability:
  free access
• Rights:
  Copyright (c) 2021 Prawne Problemy Górnictwa i Ochrony Środowiska;
  http://creativecommons.org/licenses/by-sa/4.0
• Date:
  2021.06.25
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  Polish
• Source:
  Prawne Problemy Górnictwa i Ochrony Środowiska; Nr 1 (2021); 1-20;
  2451-3431
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Śląskiego | University of Silesia Press
• Relation: https://journals.us.edu.pl/index.php/ppgos/article/view/12076/9419
• Identifier: https://journals.us.edu.pl/index.php/ppgos/article/view/12076 ;
  10.31261/PPGOS.2021.01.05
• Data provider:
  Czasopisma Wydawnictwa Uniwersytetu Śląskiego
• Can I use it?:
  seek permission
• Type:
  text