Opłata planistyczna jako źródło dochodu gminy
PLANNING FEE AS A SOURCE OF INCOME FOR A DISTRICT

Summary/Abstract: When the bill of 7 July 1994 on spatial management came into force, a fee for the increased value of real estate, the so called “planning fee”, was introduced into the Polish legal system. The next bill regulating the system of spatial management preserved the above mentioned fee, the essence of which was to transfer to the commune a part of the income from selling a real estate included in the local plan and which value increased as a result of such a plan. The study presents the rules of collecting the fee for the increased value of real estate and the doubts accompanying its calculation. A part of the discussion is based on the fee col¬lecting procedures applied in the city of Wroclaw.

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