Natural Environment Monitoring 2011, No 12, 147-153
ENVIRONMENTAL FEE – LEGAL OBLIGATION OR CONSCIOUS DUTY
Maciej Jóźwiak
Summary
Payment of fees for use of the environment, by their nature similar to taxes, is the responsibility of each person whose action may impact on the environment. There is a list of enumerated exemptions, but it should be – in principle – assumed, that everyone who uses the environment should be aware of its duty, properly calculate a fee and pay it in accordance with the statutory requirements. Penalty for lack of payment can be imposed by the competent authority of the government administrative. The penalty is independent of the obligation to pay the overdue fee. The liable person however has a right to appeal against a decision imposing such penalties.
