Introduction
Today, the analysis of the concept of subjective rights significantly goes beyond its dogmatic understanding characteristic of civil law. The development of science and objective observation of the surrounding world set the directions for the occurrence and application of the subjective law in administrative law and environmental law, nature protection law and monument protection law [Banaszak, 2010].
Therefore, where we are talking about constitutional values or those reasonably derived from the Constitution, for their comprehensive protection it is necessary to try to define subjective rights in individual problematic cases. The correlation between the subjective right, public interest, private interest and the trial card creates a network of connections, especially visible in the confluence of values protected in areas such as historic health resorts. Environmental protection in historic or culturally major areas plays an important role, if only because of its auxiliary function in the protection of historic tissue. It is obvious that the mild climate changes as well as the analysis and predictability of the biochemical aspects of the environment affect the physical protection of the monument's structure [Łebkowska, 2001, pp. 335–343; Murzyn-Kupisz, 2009].
The Essence of the Dispute on the Basis of Administrative Procedural Law
The commented judgment of the Supreme Administrative Court of March 15, 2018 [II FSK 3579/17, LEX no. 2467865] should be considered not only in the aspect of theses presented, also indicated as the main problems in the case, but on several levels, for example proper legislation and subjective rights in environmental protection, which makes this judgment interesting and also sets new directions for considerations both in the substantive and legal sphere and trial. In my opinion, this judgment is extremely important because it is part of the tendency to recognize public administration bodies responsible for environmental damage.
Framework theses of the judgment:
◆ The tax jurisdiction of local government units it – pursuant to Articles 94 and 217 of the Constitution of the Republic of Poland of 2 April 1997 [ Journal of Laws – Dz.U. 1997, no. 78, item 483, hereinafter: the Constitution of the Republic of Poland] – significantly limited by the legislator, who may make, and in this case condition, the emergence of competence to introduce a local tax in a given locality on the fulfilment of the rigors established in the regulations generally applicable law, incl. related to environmental protection.