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Prawotwórcze oddziaływanie orzecznictwa na kształt prawa podatkowego

100%
Kostecki A.
Studia Prawnicze: rozprawy i materiały
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2007
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issue 5
239-254
EN
The analysis of jurisdiction of national supreme courts as well as jurisdiction of European Court of Justice allows to state that two main approaches - conservative and modern (evolutionary) - have appeared. The latter is especially noteworthy. It creates new tax law institutions in accordance with requirements of a democratic state ruled by law. The modern approach (trend) is a source of two interesting tax law institutions; the first is known as the agreement between the taxpayer and tax administration and the second is the institution of conditional unlimited tax duty. The former, which is a particular type of a public law agreement, has been created by jurisdiction of German Supreme Court of Financial Law (Bundesfinanzhof), while the latter one - by jurisdiction of European Court of Justice and it has been implemented in tax law systems of the EU members.
2
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Międzynarodowe źródła inspiracji zmian prawa podatkowego

100%
Kostecki A.
Studia Prawnicze: rozprawy i materiały
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2006
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issue 4
13-25
EN
International relations greatly affect the form of tax law in each State. They are a source of inspiration to the government and politicians for making changes to tax legislation. The study of the influence of international relations on the form of specified tax law institutions enables one to ascertain the existence of various sources of inspiration for the modifications made. Among them, jurisdiction of the European Court of Justice is especially worth paying attention to. Under the influence of this jurisdiction new tax law institutions originate in European countries.
3
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System ochrony praw podatników przed organami podatkowymi w Niemczech

100%
Kostecki A.
Studia Prawnicze: rozprawy i materiały
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2009
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issue 7
89-100
EN
Violation of tax law regulations by public fiscal authorities usually harms the interests of taxpayers. Thus it is necessary to apply the specified taxpayers’ rights protection system. A German taxpayers’ rights protection system, which is being developed from 19th century, is interesting in this respect. This system presently includes different legal ways to protect the rights of taxpayers. Institutions related to them and legal instruments of taxpayers’ protection are of the interest for the latter. There are both legal-administrative ways and more widely judicial ways in use.
4
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Główne kierunki procesu harmonizacji polskiego prawa podatkowego z prawem wspólnotowym oraz jego efekty po akcesji Polski do UE

75%
Kostecki A.
Państwo i Społeczeństwo
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2005
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issue 4
11-19
5
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Głosy dyskusyjne do części II

27%
Kostecki A., Tegler E., Ruśkowski E., Wiewióra K., Gajl N., Jandy-Jendrośka K., Kurowski L., Łączkowski W., Mastalski R., Czaja-Hliniak I., Sobiech J., Jagieloński A. K. U., Eugeniusz Tegler - Wyższa Szkoła Pedagogiczna w Szczecinie, Warszawski E. R. U., Finansów K. W. M., Łódzki N. G. U., Krystyna Jandy-Jendrośka - Uniwersytet Wrocławski, Warszawski L. K. U., Mickiewicza W. Ł. U. A., Wrocławski R. M. U., Irena Czaja-Hliniak- Uniwersytet Jagieloński, Jan Sobiech -Akademia Ekonomiczna w Poznaniu
Acta Universitatis Lodziensis. Folia Iuridica
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1985
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vol. 20
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