LEGAL LIABILITY OF ADMINISTRATIVE ENFORCEMENT IN CASE OF LOCAL TAXES AND FEES

The aim of the considerations is focused on the analysis of legal liability of administrative enforcement in the case of local taxes and fees. The collector is obliged to collect and transfer the local and resort tax to the competent tax authority. His liability is limited only to the amounts of fees he has collected and not paid to the authority's account. He is not responsible for the payments not collected, although he is obliged to manage them. Such a scope of the collector's liability limits the collection of fees by way of collection and may expose the taxpayer to negative consequences. A tax collector who does not fulfil his obligations and does not collect fees may not be held liable under the analyzed provision, or against criminal fiscal liability.