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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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.002 |
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Article |
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doaj-b6926d839d3647e4bd1d3a6d2e2127a92020-11-24T23:27:26ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862016-03-0141334110.12775/PBPS.2016.002Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of FinanceJacek Wantoch-Rekowski0Nicolaus Copernicus University in TorunThe 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 October 2014 and what changed in this subject after the general interpretation of the Minister of Finance was issued. It was emphasized that now the health-resort fee should not be charged from legal persons staying in health resort hospitals.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.002health-resort feegeneral interpretationhospitalheath-resort hospital |
| collection |
DOAJ |
| language |
Polish |
| format |
Article |
| sources |
DOAJ |
| author |
Jacek Wantoch-Rekowski |
| spellingShingle |
Jacek Wantoch-Rekowski Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance Prawo Budżetowe Państwa i Samorządu health-resort fee general interpretation hospital heath-resort hospital |
| author_facet |
Jacek Wantoch-Rekowski |
| author_sort |
Jacek Wantoch-Rekowski |
| title |
Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance |
| title_short |
Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance |
| title_full |
Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance |
| title_fullStr |
Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance |
| title_full_unstemmed |
Health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the Minister of Finance |
| title_sort |
health-resort fee and a stay in a health-resort hospital – comments based on the general interpretation of the minister of finance |
| publisher |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| series |
Prawo Budżetowe Państwa i Samorządu |
| issn |
2300-9853 2353-7086 |
| publishDate |
2016-03-01 |
| description |
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 October 2014 and what changed in this subject after the general interpretation of the Minister of Finance was issued. It was emphasized that now the health-resort fee should not be charged from legal persons staying in health resort hospitals. |
| topic |
health-resort fee general interpretation hospital heath-resort hospital |
| url |
http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.002 |
| work_keys_str_mv |
AT jacekwantochrekowski healthresortfeeandastayinahealthresorthospitalcommentsbasedonthegeneralinterpretationoftheministeroffinance |
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1725552015094841344 |