Practical solutions

We can incorporate spectrum filters in microcirtuits basing on the following observation: a conducting microstrip, when placed on two sides of the board, introduces a capacitance to the cirtuit.

-- Distributed element filter, Wiki

Does it posess parasitic properties (capacitance, inductance)?

As Piotr said, no, because it is of parasitic nature itself.

What does it base on, or relate to?

The wide plates form capacitors with their pairs on the other side of the dielectric. The resulting conversion between the strip layout and the L-C model looks as below:

Source: Piotr C.