Local fee-2 PLN per day-a day in Zakopane, despite the judgment of the Supreme Administrative Court

Despite the Tuesday judgment of the Supreme Administrative Court, which dismissed the cassation complaint of the mayor of Zakopane and stated that the city had no right to charge a local fee from a tourist, the local government announces further enforcement of this tribute.

The authorities cite a resolution of 2013, and hoteliers declare that they will continue to collect the fee.

The judgment of the Supreme Administrative Court was passed on individual tax interpretation and concerned only the situation of one tourist. It is not general and does not mean the automatic abolition of a local fee for all tourists-the lawyer of the City Hall of Zakopane told PAP Patron Małgorzata Musiał-Fecko.

– It should be remembered that the 2015 resolution has already been repealed by the court. However, a resolution from 2013 remains in force and it is currently the legal basis for the collection of a local fee. Therefore, the city operates based on applicable local law-added Musiał-Fecko.

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In her opinion, Talking about the “end of the local fee” is overinterpretation. – We do not agree with the claim that the judgment of the Supreme Administrative Court definitively closes the possibility of conscription. The case that Patryk Białasa sued his individual conclusion, and the local government still has a binding resolution. As long as it exists, entrepreneurs are required to act in accordance with its provisions – the lawyer pointed out.

A similar position is presented by the Tatra Chamber of Commerce (TIG): – The judgment of the Supreme Administrative Court does not free us from responsibility to the city. It was the commune council that adopted a resolution on the charging of the fee and we are responsible for it. In the event of abandoning the consumption, the entrepreneur risks the penalty and consequences from the municipality – said Karol Wagner from TIG.

He added The hotel industry is in a difficult position: – On the one hand there are judgments of courts that undermine subsequent resolutions, on the other – the obligations imposed on us by the local government. That is why many of us recognize that it is safer to continue to charge a local fee, even if it is controversial. We prefer to avoid the risk of sanctions from the city – emphasized Wagner.

In his opinion, the amount of the fee is not incriminating.

We are talking about a symbolic amount, PLN 2 per day. Many tourists accept it, especially if we explain that funds go to the budget of Zakopane and can be allocated to infrastructure development or tourism promotion – he noted.

A different position is presented by the author of the complaint, activist and councilor Katowice Patryk Białas: – This is not only my win, but the victory of all tourists and residents who expect transparent and legal actions from local governments. The judgment shows that there is no place for creative interpretations of the law – fees and taxes must be based on clear regulations. The transparency of power is the foundation of citizens' trust in the state – said Białas.

On the website of the City Hall of Zakopane, it was announced that the information spread in the media by Białas, who “appeared in the media space and suggests that the verdict was a ban on charging a local fee in Zakopane, is false and misleads public opinion.”

This is not the first decision of the Supreme Administrative Court regarding the charging of a local fee from tourists by Zakopane. On April 1, the Supreme Administrative Court dismissed Zakopane's cassation complaint and upheld the judgment of the Provincial Administrative Court in Krakow, which considered the resolution of 2015 in this case invalid.

Pursuant to the Regulation of the Council of Ministers of 2007, local governments may charge local or climate fees if a given town meets certain conditions. The regulation defines, among others Norms of air pollution, climate and landscape values. Although Zakopane meets the norms of air purity, pollution from almost all of Lesser Poland is taken into account, and not strictly only from this town under the Tatra Mountains. (PAP)

SZB/ MALK/