The article concerns, particularly important from the point of view of administrative responsibility, the issue of acts and omissions of a public authority as a condition excluding this responsibility. The title question is presented on the example of increased environmental fees, which are regulated in the EPA. The analysis of the jurisdiction of administrative courts in this area shows significant differences, especially in the context of the objective/subjective nature of administrative responsibility. The authors of this paper are trying, by strengthening their thesis based on the current achievements of the doctrine in this area, to eliminate these differences, which are the consequence of the lack of an act regulating the issue of administrative sanctions in general.