Resumen
Non ? discriminatory rules for access to the railway infrastructure as well as transparent pricing system are the essential factors of ensuring that the freight transport in Poland is competitive enough. Infrastructure managers pass some categories of their costs (e.g. for maintaining of railway infrastructure) on railway undertakings in the form of access charges verified and accepted by the Polish regulatory body. In general, approximately one- third of their costs shall be paid by railway undertakings. Given that access charges are treated as one of the most important factors for both railway undertakings and railway infrastructure managers. The aim of this article is to review the main principles of calculation of track access charges in rail freight transport in Poland. The article refers to the judgment of the Court of Justice, which stated that Poland failed to properly implement the direct cost principle in the meaning of directive 2001/14/EC. The direct costs principle expressed in article 7(3) of the Directive means that only the direct costs incurred as a result of operating the train services can be taken into account by the rail infrastructure manager when setting infrastructure access charges.