Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 2 Zeszyty Prawnicze BAS

Authors help

  1. 2 Trochimiuk Ł.

Years help

  1. 2 2022

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Wpływ sprawy karnej na zobowiązanie podatkowe. Ocena zgodności z Konstytucją przepisów Ordynacji podatkowej zawieszających bieg terminu przedawnienia zobowiązania podatkowego osoby uniewinnionej od zarzutu popełnienia przestępstwa skarbowego

100%
Trochimiuk Ł.
Zeszyty Prawnicze BAS
|
2022
|
issue 1(73)
301-333
EN
The author of the draft position regarding the constitutional complaint argues that the indicated provision of the Tax Ordinance Act conforms to the Constitution to the extent that it results in the suspension of the limitation period for tax liability as a result of initiating proceedings for a tax crime in a situation where, as a result of court proceedings, an acquittal was issued for the benefit of the accused. The contested provision does not infringe the constitutional principles of equality and property rights and its aim is to bring about the fulfillment of one of the fundamental constitutional duties of an individual, namely the participation in the costs of functioning of the state through payment of due tax liabilities.
2
Publication available in full text mode
Content available

Uprawnienie starosty do wydania decyzji administracyjnej o zatrzymaniu prawa jazdy lub pozwolenia na kierowanie tramwajem w określonych przypadkach

100%
Trochimiuk Ł.
Zeszyty Prawnicze BAS
|
2022
|
issue 3(75)
271-295
EN
The position of the Sejm regarding the motion of the First President of the Supreme Court stresses that the provisions of the Act on Vehicle Drivers and the Penal Code which are referred to the Constitutional Tribunal’s review are inconsistent with provisions of the Constitution. The challenged provisions concern the powers of the poviat (district) starost to issue an administrative decision to withhold a driving licence or a permit to drive a tram in specific cases. In its position, the Sejm shared the opinion of the proponent that the assessed norms deprive vehicle drivers accused of violating traffic regulations of the possibility to challenge the correctness of the actions of the control body. Such legal conditions violate the principle of loyalty of the state towards an individual, who, in such a case, is in practice dependent on the arbitrary judgement of the controlling body.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.