Wpływ unijnej polityki środowiskowej na kształt opłaty za gospodarowanie odpadami komunalnymi
The Influence of EU Environmental Policy on the Municipal Waste Levy

Summary/Abstract: The European Union’s environmental policy prescribes a particular type of hierarchy for dealing with municipal waste. The starting point for all measures established on this basis should be the prevention, recycling, recovery and preparation for re-use of household waste. The implementation of these postulates has a fundamental impact on the shape of the public levy on municipal waste management. Aiming at the implementation of EU directives into the domestic legal order, the Polish legislator has made numerous changes in the scope of the indicated public levy. In the course of the research, particular attention was paid to the operating costs of the waste management system and the significance of the municipal waste management fee for municipal budgets. In addition, a presentation was made of tax preferences in the scope of the fee in question which serve environmental protection purposes, such as a sanctioning fee rate for entities which do not collect waste selectively and a partial exemption from the fee for composting bio-waste. The study used a dogmatic research method, supplemented by an analytical and formal method. The applicable legal acts were analysed, and the views of doctrine and jurisprudence were used in a subsidiary manner.

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