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  1. 2 Zeszyty Prawnicze BAS

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  1. 1 Dzwonkowski H.

  2. 1 Kulicki J.

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  1. 2 2013

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Opinia prawna dotycząca uzasadnienia prawnego procedury określania przez organy celne podatku akcyzowego na samochody osobowe zarejestrowane za granicą jako samochody ciężarowe, zgodnie z przepisami o ruchu drogowym

100%
Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2013
|
issue 2(38)
203-213
EN
The opinion addresses legal aspect of the functioning of the customs authorities in relation to imposition of excise duty on commercial vehicles (lorries), based on the road traffic regulations. In the author’s view, an indispensable condition for a proper classification of a vehicle (and, hence, the arising of a tax obligation) is the establishment of the status of that vehicle on the day the tax obligation arises. The Act on Excise Duty is a basic legal source in this area.
2
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Opinia prawna na temat możliwości wliczania w koszty działalności gospodarczej amortyzacji samochodu osobowego będącego współwłasnością małżeńską

88%
Kulicki J.
Zeszyty Prawnicze BAS
|
2013
|
issue 2(38)
214-218
EN
The opinion addresses the issue of inclusion of passenger car depreciation into revenue earning costs by natural persons conducting a non-agricultural economic activity, where that car is their joint matrimonial property. The author claims that, under the existing legal framework, such a car might be subject to depreciation for taxation purpose, provided that the requirements for inclusion thereof in the category of fixed assets are met. It does not matter whether such property is a joint property of persons married to each other or not. In this respect, the lawmaker does not impose any additional limitations, other than general rules for classification of fixed assets.
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