Search results - CEJSH

1

Przesłanki odpowiedzialności w prawie podatkowym

100%

Hejnowska K.

Studia Administracyjne

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2013

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issue 5

471-491

PL

Podmiotem ponoszącym w pierwszej kolejności odpowiedzialność wynikającą z prawa podatkowego jest sam podatnik. Zgodnie z art. 26 ustawy z 29 sierpnia 1997 roku – Ordynacja podatkowa, odpowiada on całym swoim majątkiem za podatki wynikające ze zobowiązań podatkowych. Istotą zatem ponoszenia przez niego odpowiedzialności jest zaistnienie nie tylko obowiązku podatkowego, ale i zobowiązania podatkowego. W artykule zidentyfikowano i omówiono przesłanki odpowiedzialności w prawie podatkowym.

EN

In the tax law, the entity liable in the first place is the taxpayer himself. Pursuant to the Art. 26 of the Act of the 29th of August 1997 – Tax Ordinance, the taxpayer holds the responsibility for tax obligations with all his assets. The essence of his liability is not only the tax obligation, but also the tax liability. In the article, prerequisites of liability in the tax law were identified and described.

2

Zakres odpowiedzialności podatkowej spadkobierców i zapisobierców zwykłych – zarys problematyki

80%

Babiarz S., Administracyjny N. S.

Acta Universitatis Lodziensis. Folia Iuridica

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2015

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vol. 74

EN

This study provides an introduction to the legal succession model of heirs and legatees in tax law. The author presents this model referring to the normative context and the interpretation of law, including judicature in this matter. He indicates the conditions that must be met in order for the situation in question to comply with standards of the constitutional protection of property rights and inheritance law.

3

Wnioski wielowariantowe o wydanie urzędowej interpretacji prawa podatkowego – zakazane czy konieczne?

80%

Morawski W.

Krytyka Prawa. Niezależne studia nad prawem

|

2017

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vol. 9

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issue 1

87-98

EN

The paper concerns the problem of the application for an advance tax ruling. The author does not agree with the view of the court that it is not possible to submit applications for a ruling which would include the description of different considered alternatives to the proposed business transaction or different alternatives questions.

PL

Artykuł dotyczy problemów związanych ze stosowaniem regulacji dotyczących urzędowych interpretacji prawa podatkowego. Autor nie zgadza się z poglądem sądów administracyjnych, że nie jest możliwe składanie wniosków o wydanie interpretacji indywidualnej, które zawierałyby wariantywny opis przewidywanej operacji gospodarczej.

4

On the Issue of Excess Tax Arising Due to the Constitutional Tribunal’s Rulings

80%

Dowgier R.

Krytyka Prawa. Niezależne studia nad prawem

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2019

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vol. 11

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issue 2

187-203

EN

One of the fundamental powers of the Constitutional Tribunal – granted by the provisions of the constitution – is to decide on the compliance of particular statutes with the Constitution of the Republic of Poland. The Tribunal’s rulings concern tax statutes as well, which implies specific consequences connected with the verification of the accuracy of tax settlements made under a challenged provision and leads essentially to excess tax being calculated. Such situations have not been uncommon recently, which justifies a more profound reflection on this issue in the context of rationality of verification of procedures regulated under the Tax Ordinance Act, which concern tax obligations arising from a declaration or a decision. It seems reasonable to put forward a thesis that the non-uniform nature of the Constitutional Tribunal’s rulings has not been considered to a sufficient extent in the provisions of this statute. This leads to certain practical problems with tax law, which will be outlined in this study.

5

Relacja wybranych segmentów prawa bilansowego z prawem podatkowym

80%

Michalczyk L.

Pieniądze i Więź

|

2012

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vol. 15

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issue 3(56)

78-87

EN

The article discusses the questions connected with the differences between Polish balance sheet law and tax law. This issue is particularly important while analysing the possibilities of using the so called „pillow tax”. The differences in question are caused by the fact that the balance sheet law treats some of the issues differently than the tax law. However, in both cases the basis for determining the tax results is the records kept by a given company. In this area there are also different definitions of the relationship between the actions resulting from this two, formally equivalent to one another, acts. From the theoretical perspective balance sheet law is of greater importance consisting in the accountancy law as the basis for determining a financial outcome. On the other hand, the tax law seems to be more important in accounting, as by applying unambiguous solutions it limits the number of alternatives propounded by Polish balance sheet law. Due to these differences, new balance categories connected with accounting for the deferred income tax need to be created. The article also presents the similarities and differences between these two laws in other countries.

6

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

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

|

2014

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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.

7

Cryptocurrency Market and Tax Regulations in Turkey: an Analysis in the European Emerging Economy

80%

Zengin B., Kocoglu S.

Finanse i Prawo Finansowe

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2022

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vol. 3

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issue 35

83-106

EN

The aim of the article: The purpose of this study is to provide a thorough review of the current state of cryptocurrency market and how governments perceive and deal with the threats and opportunities brought by the block chain technology. Cryptocurrencies were certainly the most popular investment in the last decade with a skyrocketing trading volume. However, cryptocurrency abilities in money laundering, financing terrorism and tax evasion overshadow the great opportunities and potential of this new technology. Therefore, the major economies in the world have been working on an efficient and effective strategy to control and tax the cryptocurrency market. In this study, the current state in Turkey regarding cryptocurrency taxation is analysed and a tax system is proposed. The authors claim that the Tobin tax, or in other words, low tax rates would be the best tax system to be applied in Turkey. Methodology: The study is based on a detailed literature review on the subject, academic papers, news releases and legal acts of the USA, Europe and Turkey. Different attitudes of varied groups are discussed and proposed solutions in the subject are being considered. Results of the research: Cryptocurrency market has a great potential and block-chain technology is full of opportunities. However, it is essential to control this market without harming the appeal of cryptocurrencies, yet this is not an easy task. Therefore, we argue that Turkey should extend the usage of cryptocurrencies, create a tax strategy with low tax rates and we claim that a regulation similar to the Tobin tax application would be effective here.

8

Sources of tax law in the Polish legal system

80%

Bajerska A.

Acta Iuris Stetinensis

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2021

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vol. 33

9-25

EN

In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure are important. Therefore, the basic objective of the article is to demonstrate the sources of making tax law, with a particular emphasis on their classification in the tax law system. In fact, the position of particular types of sources of law in the system depends on three types of factors, such as: the position in the system of public authorities from which the source of law comes, its contents and the mode of its creation. Only a cumulative analysis of these three factors allows the prioritization of the legal acts constituting the sources of tax law. Despite notable achievements in the body of relevant literature, an attempt was made to re-analyse it in order to systematize the concepts and principles related to the subject matter in question. Furthermore, the jurisprudence was examined to emphasize that the sources of tax law also constitute a matter of argument in the judicature. Analysis of legal regulations in force and empirical methods were used as the basis for the study.

9

Income Tax for 1939 and Occupation of Upper Silesia

80%

Graczyk K.

Roczniki Nauk Prawnych

|

2018

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vol. 28

|

issue 1 English Online Version

5-16

XX

The article concerns the attitude of the occupation administration of the Third Reich introduced in Upper Silesia in September 1939 to the issue of income tax for 1939. The article discusses the analysis of Polish legislation and jurisprudence in the field of tax law carried out by German officials, the proposed regulation, its motives and the final solution. The considerations concerning Polish income tax were preceded by the presentation of analogous measures taken by Germany in connection with the incorporation of Austria and the Sudetenland.

10

Non bis in idem in tax matters. Quo vadis

80%

Sejkora T.

The Lawyer Quarterly

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2019

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vol. 9

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issue 1

47-60

EN

Great interest is given to the application of the principle non bis in idem according to the European Convention on Human Rights and the European Court of Human Rights’ case law in tax matters these days. This case law is concurrently assumed also by the Court of Justice of the European Union when the European Union law is implemented. However, this case law is affected by the significant change resulting from the unwillingness of member states to accept the previous interpretation of the European Convention on Human Rights in tax matters established by the decision in the so-called A and B case. Therefore, the Court of Justice of the European Union faces the decision whether the current state of the interpretation of the non bis in idem principle resulting from the European Court of Human Rights’ case law should be preserved or if this court should establish own and broader union concept of non bis in idem principle. In the conclusion, the author provides his own opinion on which approach should be chosen with the aim to maintain the legal certainty of the recipients of law.

11

Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union

80%

Simić S.

Financial Law Review

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2021

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vol. 24

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issue 4

194-214

EN

The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.

12

The issue of taxation with value added tax concerning medical care services provided by speech therapists in light of the interdisciplinary nature of the profession of a speech therapist

80%

Drezno K.

Acta Iuris Stetinensis

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2020

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vol. 29

|

issue 1

5-16

EN

Due to the lack of a statutory definition and due to the interdisciplinary nature of the profes¬sion of a speech therapist, there have been doubts regarding its classification as a medical or paramedical profession. The above is, in fact, of crucial significance from the point of view of tax provisions, since medical care services provided by medical or paramedical facilities, on the condition of fulfilling specific requirements, can enjoy VAT exemption. Unfortunately, there is no definition of medical care in the EU and domestic law, and the requirements nec- essary to exempt a given service from the discussed tax have not been sufficiently specified. This publication, using a dogmatic method, by hitherto not conducted in literature analysis, was aimed at answering the question of whether medical care services provided by speech therapists are exempt from value added tax. Having achieved the aforementioned objective, the paper explicitly indicates that a speech therapist is a medical profession pursuant to the tax law provisions. The paper also leads to the conclusion that, in principle, medical care services provided by speech therapists are subject to exemption from VAT.

13

Personal Income Tax Law Changes and the Impact on Family Budget in Albania

80%

Sejdini I.

Review of European and Comparative Law

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2022

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vol. 50

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issue 3

129-144

EN

Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal package. The taxable incomes has been on focus of the latest fiscal package of Albanian Government approved by the end of December 2019 and starting from January 2020, changes effect a larger category of people. This paper is focused in analyzing the changes of personal income tax law and evaluating the impact on family budget. Considering the effects in the standard of living, this evaluation will show the need for other regulations. Interesting implications will be explored for policy makers and working persons in Albania.

14

The Safety of Deposits in EU Banks in View of Cyprus’s Bailout Tax

80%

Kondej M.

Adam Mickiewicz University Law Review

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2014

|

vol. 4

213-219

EN

The aim of the study is to evaluate the right to property in the context of the safety of bank deposits in the European Union. In order to present that topic the author focus on the example Cyprus’s bailout tax concluding that it should be stated that deposits in banks are never completely safe.

15

Rozporządzenie jako źródło procesowego prawa podatkowego

80%

Hanusz A.

Przegląd Sejmowy

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2023

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issue 5(178)

77–106

EN

The purpose of this paper is to provide a detailed characterisation of a regulation as a source of procedural tax law. A statutory norm of competence may constitute the basis for the issuance of executive acts in the form of the regulations by public administration bodies. Such a normative act, which is not self-contained, serves to implement the law, and thus regulates matters covered by the statutory regulation, specifying the provisions of the authorising act. Ordinances governing procedural relations contain abstract and general norms, and, in exceptional cases, specific norms. They also define the procedural relations necessary for the implementation of the norms of substantive tax law. Regulations may develop in a more detailed and comprehensive manner the provisions of tax procedure contained in laws. Therefore, the provisions of the tax law contained in regulations may influence the shape of the tax proceedings. The provisions of the ordinances may cover individual procedural steps and systemic issues related to entities responsible for specific procedural activities.

16

Opinia prawna na temat statusu zakładu aktywizacji zawodowej w prawie podatkowym

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

|

2014

|

issue 3(43)

195-202

EN

From the analysis presented in this opinion it is possible to assume that the supported employment enterprise, created by a local self‑government authority, which operates in the form of budgetary entity and is a taxpayer on the property in its possession. The author presents a view according to which the municipality is the organizer of that enterprise which is operated by a self‑government budgetary entity. It was also claimed that the self‑government budgetary entity, as the operator of supported employment enterprise, is required to transfer payments to the latter. In contrast, the municipality is the entity entitled to receive compensation for lost tax revenue, resulting from the real estate tax exemption, regardless of whether it is also the organizer of the supported employment enterprise which is entitled to that exemption.

17

Remote teaching and research of tax law during the COVID-19 pandemic: side reflections

80%

Parente S.

Intercultural Communication

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2022

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vol. 7

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issue 1

47-56

EN

The pandemic emergency from COVID-19, an unexpected and dramatic event, alongside the effects of a health, economic and social nature, has had repercussions on teaching and research activities at university level. The essay sets out some reflections on the meaning and quality of the teaching and research functions at a distance and in hybrid mode, in the context of tax law, in a perspective of sharing and “cross-fertilization”.

18

Taxation of Robots and AI – Problem of Definition

80%

Popovič A., Sábo J.

Financial Law Review

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2022

|

vol. 25

|

issue 1

1-16

EN

The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal with three main methods for definition of technological objects for legislative purposes. Besides that, the article also analyses definition of AI that was introduced by European Union in new proposal for artificial intelligence regulation. Finally, the paper proposes new tax nomenclature for robots as a possible solution to the definition problem of artificial intelligence/robots and defines the basic variations of possible taxation of artificial intelligence/robots.

19

Obowiązek meldunkowy wczasowiczów i turystów a egzekwowanie poboru opłaty uzdrowiskowej

80%

Bała P.

Przegląd Prawa Publicznego

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2013

|

issue 10

70-82

EN

The article discusses the municipality’s legal possibilities of enforcing the so-called resort tax through collectors designated in a resolution of the municipal council. The issues that have been discussed in the article comprise the possibility of enforcing the resolution of the municipal council as to collectors’ taking over the responsibility of collecting resort tax, as well as the problem of monitoring the compliance with the requirement to collect the resort tax by collectors after the entry into force of the Act of December 7 2012.

20

The Influence of Brexit on Border Taxes in Poland

70%

Gorgol A.

Krytyka Prawa. Niezależne studia nad prawem

|

2019

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vol. 11

|

issue 2

240-252

EN

The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. This research problem determined in such a way is consi dered from the point of view of the possible legislative consequences as well as the application of provisions regulating the structural elements of border taxes. The author formulated the thesis that the exit of the United Kingdom from the European Union will be an event that will significantly affect the changes in tax and customs qualification of the exchange of goods between Poland and that country.

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