“Dziennik Gazeta Prawna” in its “Samorząd i Administracja” supplement (no. 22) of 2 February 2022 published an article by barrister Aneta Fornalik and attorney-at-law Agata Wencel-Socha entitled: “Important deadlines when issuing a decision setting the betterment levy”.
The article concerns the practically important issues connected with calculating deadlines when issuing a decision on the betterment levy. The lapse of the deadline for the authority to initiate such proceedings may result in inadmissibility of the levy calculation. The issue described in the article is important in practice, considering the changing legal regulations in this area.
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