The object of the paper is to interpret the provisions regulating the procedure of health-resort tax collection in an unambiguous manner. In the first part, the author discusses legal acts related to the visitor's tax. Next, the concept of a 'hospital' is analysed, and discrepancies regarding the interpretation of the said notion are indicated. The subsequent part concentrates on the statutory exemption from the local tax pursuant to the decisions of administrative courts and the opinions of the Ministry of Finance, the Patients' Rights Commissioner, the Head of the Inspectorate of the Military Health Service and health-resort tax collectors. Finally, the paper presents incorrect implementation of the provisions related to the health-resort tax by the tax authorities, and indicates actions to the detriment of the taxable persons. The author considers the illustrated state of affairs unacceptable and requests a definite and uniform regulation thereof.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.