Opłata eksploatacyjna jako wspólne źródło dochodów państwa oraz gmin (aspekty normatywne)
Mining royalties as a common source of income for the state and municipalities (normative aspects)

Summary/Abstract: Mining royalties are formally a source of municipalities’ own income, but only with regard to 60% of these proceeds, whereas the remaining portion constitutes income for counties, voivodeships, and the National Fund for Environmental Protection and Water Management. To determine the legal status of this particular public levy and its applicability existing legislation, judicial practice, and subject literature pertaining to this issue were reviewed with the use of legal dogmatic and empirical method. It has been ascertained that only the manner in which this income is distributed justifies the fact that it is referred to as the “municipality’s own source of revenue”. However, lack of attributes of the municipality’s power to levy royalties – in particular with regard to the rates and exemptions – allows one to conclude that in fact the mining royalties are a source of state income, from which a portion is allocated to municipalities. The redistribution mechanism is governed by the Geological and Mining Act.

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