Home / Dz.U. 1985 nr 12 poz. 50
Law of March 14, 1985, on local taxes and fees.
Ustawa z dnia 14 marca 1985 r. o podatkach i opłatach lokalnych.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1985-03-14
Entry into force
1985-04-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
social activitiesmarket feeland taxes and feesterritorial bodies of government administrationprescriptionhealth resortsallotment gardenssupreme and central administrative bodiesFinancial Economytourismadministrative feessocial organizationsfamily and care lawfairs and exhibitionspublic roadsdogstax offices and chambersIncome and expense ledgersAccountinglocal feefire protectionreal estate
Related acts
Repealing Acts (1)
- Law of 12 January 1991 on local taxes and fees. · 1991-01-30
Repealed Acts (1)
Acts Declared Repealed (1)
Implementing Regulations (3)
- Regulation of the Minister of Finance of January 3, 1990, on the implementation of the provisions of the law on local taxes and fees.
- Regulation of the Council of Ministers of December 22, 1986, amending the regulation on the implementation of provisions of the Act on Local Taxes and Fees and the collection of monetary benefits related to real estate in the form of a joint monetary obligation.
- Regulation of the Council of Ministers of July 25, 1985, on the implementation of the provisions of the law on local taxes and fees and the collection of monetary benefits concerning real estate in the form of a consolidated payment obligation.
Amending Acts (5)
- Law of 16 June 1988 on amending certain laws regulating the functioning of territorial organs of state power and administration. · 1989-01-01
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1989-07-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-01
- Law of 17 May 1990 on the division of tasks and competencies specified in special laws between municipal bodies and government administration bodies and on the amendment of certain laws. · 1990-05-27
- Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05
Amended Acts (6)
- Law of February 1, 1983, Road Traffic Law. · 1985-04-01
- Law of February 26, 1982, on the taxation of socialized economy entities. · 1985-04-01
- Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers. · 1985-04-01
- Law of May 6, 1981 on allotment gardens for employees. · 1985-04-01
- Law of December 19, 1980 on tax liabilities. · 1985-04-01
- Law of December 16, 1972, on turnover tax. · 1985-04-01
Acts referring to this act
- Repealing Acts: Law of December 19, 1975 on certain land taxes and fees.
- Repealed Acts: Law of 12 January 1991 on local taxes and fees.
- Amending Acts: Law of December 16, 1972, on turnover tax.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Law of May 6, 1981 on allotment gardens for employees.
- Amending Acts: Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers.
- Amending Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Amending Acts: Law of February 1, 1983, Road Traffic Law.
- Amended Acts: Act of January 8, 1993, on value added tax and excise tax.
- Amended Acts: Law of 17 May 1990 on the division of tasks and competencies specified in special laws between municipal bodies and government administration bodies and on the amendment of certain laws.
- Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amended Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
- Amended Acts: Law of 16 June 1988 on amending certain laws regulating the functioning of territorial organs of state power and administration.
- References: Regulation of the Chairman of the Council of Ministers of December 30, 1987, on defining the competences of certain top-level and central state administration bodies, reserved by specific statutory provisions for abolished bodies, and on their amended scope of operation.
- References: Order of the Chairman of the Council of Ministers of December 30, 1985, on the determination of the competencies of certain central state administration bodies reserved by special provisions for abolished bodies.
- References: Regulation of the Council of Ministers of July 25, 1985, on the implementation of the provisions of the law on local taxes and fees and the collection of monetary benefits concerning real estate in the form of a consolidated payment obligation.
- Legal Basis: Regulation of the Council of Ministers of July 25, 1985, on the implementation of the provisions of the law on local taxes and fees and the collection of monetary benefits concerning real estate in the form of a consolidated payment obligation.
- Legal Basis: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on the implementation of provisions of the Act on Local Taxes and Fees and the collection of monetary benefits related to real estate in the form of a joint monetary obligation.
- Legal Basis: Regulation of the Minister of Finance of January 3, 1990, on the implementation of the provisions of the law on local taxes and fees.
- Legal Basis from Art.: Regulation of the Council of Ministers of July 25, 1985, on the implementation of the provisions of the law on local taxes and fees and the collection of monetary benefits concerning real estate in the form of a consolidated payment obligation.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on the implementation of provisions of the Act on Local Taxes and Fees and the collection of monetary benefits related to real estate in the form of a joint monetary obligation.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on the implementation of provisions of the Act on Local Taxes and Fees and the collection of monetary benefits related to real estate in the form of a joint monetary obligation.
- Legal Basis from Art.: Regulation of the Minister of Finance of January 3, 1990, on the implementation of the provisions of the law on local taxes and fees.
- Legal Basis from Art.: Regulation of the Minister of Finance of January 3, 1990, on the implementation of the provisions of the law on local taxes and fees.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on the implementation of provisions of the Act on Local Taxes and Fees and the collection of monetary benefits related to real estate in the form of a joint monetary obligation.
- Legal Basis from Art.: Regulation of the Council of Ministers of July 25, 1985, on the implementation of the provisions of the law on local taxes and fees and the collection of monetary benefits concerning real estate in the form of a consolidated payment obligation.
- Legal Basis from Art.: Regulation of the Council of Ministers of July 25, 1985, on the implementation of the provisions of the law on local taxes and fees and the collection of monetary benefits concerning real estate in the form of a consolidated payment obligation.
- Repeals Resulting From: Order of the Minister of Communications of August 24, 1977, on exemptions from fees for transport carried out in Poland by motor vehicles registered abroad.