FEES AS AN INSTRUMENT FOR THE REGULATION AND PROTECTION OF WATER RESOURCES IN A COMPARATIVE APPROACH ON THE EXAMPLE OF POLAND AND FRANCE
FEES AS AN INSTRUMENT FOR THE REGULATION AND PROTECTION OF WATER RESOURCES IN A COMPARATIVE APPROACH ON THE EXAMPLE OF POLAND AND FRANCE
Author(s): Michał Mariański, Elżbieta ZębekSubject(s): Law on Economics, Comparative Law, Administrative Law
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: French law; Polish law; tax law; environmental law; water resources; fees
Summary/Abstract: This article analyses selected fees related to water resources, distinguishing between their regulatory and protective nature. The analysis in question was carried out on the example of the regulations of Polish and French law, so that the comparative perspective applied would allow for presenting the analysed issues in a much broader context than just the national one. The methodology used by the author is related to the functional approach of the comparative method, the historical-descriptive and dogmatic method. The comparative perspective provides an advantage over studies limited to the national scope only, as it allows for the formulation of an answer to the research question of whether, despite functioning within the framework of EU regulations, Polish and French law differ in the way they regulate the matter in question. Consequently, the authors of this article have indicated certain specific French solutions that could also be taken into account by the Polish legislator in order to increase the efficiency of environmental fees collected and ensure water resources protection, which are both important elements of environmental law.
Journal: Studia Iuridica
- Issue Year: 2025
- Issue No: 108
- Page Range: 185-202
- Page Count: 18
- Language: English
