Approval gloss to the judgment of the Supreme Administrative Court of 30 June 2023, ref. No. III FSK 1475/22
-
Abstract
This glossary refers to the issue of proceedings to determine the amount of the fee for municipal waste management in the event of the property owner’s failure to comply with the obligation of separate collection of municipal waste. The main objective of the study is the evaluation of the currently binding legal regulations related to the obligation of the municipal waste collector to notify the head of the commune and the property owner about accepting this waste as non-segregated (mixed) municipal waste, as a prerequisite for the proceedings to determine the amount of the fee for municipal waste management. This study approves of the position of the Supreme Administrative Court that the notification of the property owner on the commencement of administrative proceedings cannot be regarded as the above notification. As a result of the research carried out, it was confirmed that the obligation to notify about im-
proper segregation does not lie with the executive body of the municipality, but with the entity collecting municipal waste. The aforementioned issue is of particular importance, as only a correctly made notification on non-compliance with the obligation of selective waste collection is a positive premise for initiating proceedings on determining the amount of the fee for municipal
waste management at an increased rate. The paper uses primarily the case study method, supplemented by a dogmatic method. The current Polish legislation and the jurisprudence of administrative courts in the legal and tax
field were analysed.
Keywords:
Keywords: municipal waste management, fee, separate waste collection obligation, notificationReferences
Barczak A., Kowalewska E., Opłaty za gospodarowanie odpadami Komunalnymi, „Acta Iuris Stetinensis” 2014, nr 8, Google Scholar
Barczak A., Kowalewska E., Zadania samorządu terytorialnego w ochronie środowiska. Aspekty materialne i finansowe., Warszawa 2015, Google Scholar
Budziarek M., Szymczak A., Utrzymanie czystości i porządku w gminach. Komentarz, Warszawa 2021, Google Scholar
Danecka D., Radecki W., Utrzymanie czystości i porządku w gminach. Komentarz, Warszawa 2023, Google Scholar
Gnych-Pietrzak W., Namieciński B., Oznaczenie inkasenta przez cechy indywidualne – glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gdańsku z dnia 14 paździenika 2020 r., sygn.. akt I SA/Gd 744/20, „Acta Iuris Stetinensis” 2022, nr 4 Google Scholar
Jezierska-Markocka A., Markocki M., Ustawa o utrzymaniu czystości i porządku w gminach. Komentarz, Warszawa 2021, Google Scholar
Nagórek M., Praktyczne aspekty stosowania przepisów ustawy z dnia 13 września 1996 r. o utrzymaniu czystości i porządku w gminach w kontekście opłaty podwyższonej, „Finanse Komunalne” 2022, nr 3, Google Scholar
Namieciński B., Zadania gminy w zakresie opłaty z tytułu gospodarowania odpadami komunalnymi, „Prawo Budżetowe Państwa i Samorządu” 2023, nr 1, Google Scholar
