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The article presents the problem of environmental fees stipulated in the provisions of Geological and Mining Law. It has been pointed out that they are an example of implementing the “polluter pays” principle, the application of which should be related to the criterion of the environmental cost of business activity. The discussed regulations constitute a specific legal and financial instrument for environmental protection according to the subject of business activity minerals, which under the Act are treated as the so-called mining property, vested ex lege in the State Treasury. The role and importance of the licence as a necessary condition for running a business in the discussed scope has been emphasized. Additionally, the legal institutions in charge of the increased and additional fees have been characterized, and their sanctioning nature emphasized. There is no doubt that the described legal regulations and the charges paid on their basis contribute to the economic use of environmental resources.

Environmental fees stipulated in the provisions of Geological and Mining Law regulations