Search results

1

Kara pozbawienia wolności za przestępstwa skarbowe — uwagi co do jej ostatecznego charakteru

100%

Sawicki J.

Nowa kodyfikacja prawa karnego

|

2014

|

vol. 31

127 - 145

EN

The article concerns selected problems relating to imprisonment in fiscal penal law. After a brief introduction to the topic, the analysis concerns the current regulations in this regard. The author draws attention to the amendments to the Fiscal Penal Code to increase deterrence with fiscal penal law. This applies mainly to recidivism in the fiscal penal law. As a result, imprisonment rather lost its ultimate nature. The article contains the proposals for amendments relating to imprisonment in the Fiscal Penal Code.

2

Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej działalność gospodarczą

100%

Dzwonkowski H.

Zeszyty Prawnicze BAS

|

2014

|

issue 3(43)

187-194

EN

The opinion states that if, on the basis of a tax legislation, only one of the spouses is the subject of the tax law, then the other spouse cannot be regarded as a taxpayer, also under the provisions of the Fiscal Penal Code. The analysis does not rule out the possibility that the other spouse be considered the subject of the tax, if he/she is engaged in business (financial) affairs of the taxpayer – including the keeping of tax records – but excluding the activities limited to assistance in the keeping of tax records, if such activity is not associated with a specific decision‑making autonomy of the spouse in this regard.

3

Wyłudzenia VAT w Unii Europejskiej

63%

Trojanek P.

Themis Polska Nova

|

2016

|

issue 1(10)

211-221

EN

Neutrality of VAT was the key factor for the establishment of an internal market, characterized by free movements of goods and services without distortions of competition caused by differences i.e. in tax rates, tax exemptions, time of repayment. The common system of value added tax since the First VAT Directive, after 49 years – is still far from the definitive system. Henceforth transitional Intra-EU trade arrangements based on neutrality principle are effectively by VAT fraudsters, when applying Missing trader (MTIC or MTEC) or carousel fraud mechanism, reaching the scale of 100bnEUR yearly in the light of Europol estimations. Description of the mechanisms of the theft highlights its economic, legal and administrative aspects, just mentioning dangers for further integration of the EU. Proposals for the amendments of the current intra-EU VAT system within last 30 years, as well as current trends of so-called “split payment” and blocked chain technologies were presented. The risk for innocent parties (buffers) seems to increase in the light of the new approach of the Polish Tax Administration, even though the criminal aspect or fiscal penal aspects are still far from the clarity. The article examines the lack of definitive VAT system and fraudulent use of neutrality principle in particular transitional VAT arrangements.

Refine search results

1 Nowa kodyfikacja prawa karnego

1 Themis Polska Nova

1 Zeszyty Prawnicze BAS

1 Dzwonkowski H.

1 Sawicki J.

1 Trojanek P.

1 2016

2 2014

Kara pozbawienia wolności za przestępstwa skarbowe — uwagi co do jej ostatecznego charakteru

Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej działalność gospodarczą

Wyłudzenia VAT w Unii Europejskiej