Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance

The publication presents the argumentation of the Minister of Finance included in the general interpretation of 3 October 2014 concerning the interpretation of Article 17 paragraph 2 clause 2 of the Act on Local Taxes and Fees. It was explained what was understood by the term “hospital” before 3 Oct...

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Bibliographic Details
Main Author: Jacek Wantoch-Rekowski
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2016-03-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.002