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Maksymalna stawka za wszelką cenę. Przykład stosowania podatku akcyzowego od oleju opałowego w latach 2005–2009

100%
Brachowicz M.
Forum Prawnicze
|
2012
|
issue 4 (12)
35-48
EN
This paper focuses on the role of linguistic, functional and theological interpretation applied by Polish administrative courts. The paper touches upon decisions taken by fiscal authorities and some courts, including the Supreme Administrative Court, to punish sellers who did not present valid declarations with disproportionately high rates of the excise tax. These declarations are filled in by purchasers of heating oil. In the author’s view this rate should be restricted to very limited cases when, for instance, it is proven that heating oil has not been in fact used for the purposes it was designed to be used. Obviously in such a case it is the purchaser who is obliged to pay this rate of tax. In case it has not been proven and a seller is not able to present a valid declaration confirming purchaser’s intention to use heating oil for heating purposes, there is a tax rate which was disregarded both by fiscal authorities and courts. That avoidance led to situation in which entrepreneurs are obliged to pay PLN 1,768 per 1000 litres of additional excise tax instead of PLN 1 for the same amount.
2
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Is Abortion a Religious Issue? And What If It Is?

100%
Brachowicz M.
Krakowskie Studia Międzynarodowe
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2010
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issue 2
57-69
3
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United States and the European Union - Basic (Pre-)Constitutional Differences

100%
Brachowicz M.
Krakowskie Studia Międzynarodowe
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2008
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issue 1
229-240
XX
It is often argued that to build political union Member States of the European Unionshould follow the American example and experience of nation building. However, there are some factors of political, historical and philosophical nature that make the US model unsuitable. Rather than dwelling upon these, the article deals with the main reasons why, as the author believes, it is impossible to create pan-European democracy through a simple political act. The main focus of the article is the Treaty establishing Constitution for Europe (2003) and its successor, the EU Reform Treaty (Lisbon), which resembles the former in the overwhelming majority of its provisions, and is to replace the existing constitutional framework of the EU in 2009.
4
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Pierre Manent, Democracy without Nations? The Fate of Self-Government in Europę, [wyd. amerykańskie Wilmington 2007, wyd. oryginalne Paryż 2006]

100%
Brachowicz M.
Krakowskie Studia Międzynarodowe
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2008
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issue 2
231-235
5
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Agencja Praw Podstawkowych Unii Europejskiej. O najnowszym pomyśle inżynierii społecznej

75%
Brachowicz M.
Krakowskie Studia Międzynarodowe
|
2006
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issue 2
113-152
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