Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22
The procedure for determining the waste management fee based on a punitive rate for entities that do not collect waste in a selective manner constitutes interesting legal construct. The purpose of this commentary is to critically address the interpretation of Article 6ka of the Act on Maintaining Cl...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2024-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/58201/42286 |
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| _version_ | 1839626519441309696 |
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| author | Bartosz Namieciński Dominika Trzeszczoń |
| author_facet | Bartosz Namieciński Dominika Trzeszczoń |
| author_sort | Bartosz Namieciński |
| collection | DOAJ |
| description | The procedure for determining the waste management fee based on a punitive rate for entities that do not collect waste in a selective manner constitutes interesting legal construct. The purpose of this commentary is to critically address the interpretation of Article 6ka of the Act on Maintaining Cleanliness and Order in Municipalities, as adopted by the Supreme Administrative Court. According to the Court's assessment, it is possible to notify the property owner of a violation of the obligation to sort waste by placing a red sticker on the waste container, warning of improper sorting. Such notification is a necessary condition for proceeding with further actions in this regard. The position presented by the Supreme Administrative Court contradicts the principle of written proceedings in tax law, as expressed in Article 126 of the Tax Ordinance. Furthermore, it unjustifiably breaks with the established case law on this matter. The study uses a dogmatic-legal research method, analyzing legislation, the case law of administrative courts and scholarly literature on the subject. |
| format | Article |
| id | doaj-art-6056e6a9bf6e46c3a4d8624fbbedf21d |
| institution | Matheson Library |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-6056e6a9bf6e46c3a4d8624fbbedf21d2025-07-17T07:56:22ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862024-06-011229711010.12775/PBPS.2024.011Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22Bartosz Namieciński0https://orcid.org/0000-0002-6066-6635Dominika Trzeszczoń1https://orcid.org/0000-0001-8318-0278University of Szczecin, PolandUniversity of Szczecin, PolandThe procedure for determining the waste management fee based on a punitive rate for entities that do not collect waste in a selective manner constitutes interesting legal construct. The purpose of this commentary is to critically address the interpretation of Article 6ka of the Act on Maintaining Cleanliness and Order in Municipalities, as adopted by the Supreme Administrative Court. According to the Court's assessment, it is possible to notify the property owner of a violation of the obligation to sort waste by placing a red sticker on the waste container, warning of improper sorting. Such notification is a necessary condition for proceeding with further actions in this regard. The position presented by the Supreme Administrative Court contradicts the principle of written proceedings in tax law, as expressed in Article 126 of the Tax Ordinance. Furthermore, it unjustifiably breaks with the established case law on this matter. The study uses a dogmatic-legal research method, analyzing legislation, the case law of administrative courts and scholarly literature on the subject.https://apcz.umk.pl/PBPS/article/view/58201/42286municipal wasteselective collectiontax proceedingsnoticewritten rule |
| spellingShingle | Bartosz Namieciński Dominika Trzeszczoń Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22 Prawo Budżetowe Państwa i Samorządu municipal waste selective collection tax proceedings notice written rule |
| title | Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22 |
| title_full | Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22 |
| title_fullStr | Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22 |
| title_full_unstemmed | Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22 |
| title_short | Form of notification to the property owner of failure to comply with the obligation of selective waste collection. Critical Gloss to the judgment of the Supreme Administrative Court of 11.10.2024, III FSK 1522/22 |
| title_sort | form of notification to the property owner of failure to comply with the obligation of selective waste collection critical gloss to the judgment of the supreme administrative court of 11 10 2024 iii fsk 1522 22 |
| topic | municipal waste selective collection tax proceedings notice written rule |
| url | https://apcz.umk.pl/PBPS/article/view/58201/42286 |
| work_keys_str_mv | AT bartosznamiecinski formofnotificationtothepropertyowneroffailuretocomplywiththeobligationofselectivewastecollectioncriticalglosstothejudgmentofthesupremeadministrativecourtof11102024iiifsk152222 AT dominikatrzeszczon formofnotificationtothepropertyowneroffailuretocomplywiththeobligationofselectivewastecollectioncriticalglosstothejudgmentofthesupremeadministrativecourtof11102024iiifsk152222 |