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1

Charakter prawny opłat publicznych na przykładzie opłaty skarbowej

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Antonów D.
Wrocławsko-Lwowskie Zeszyty Prawnicze
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2012
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vol. 3
369-391
EN
One of the kinds of public tributes are public charges. The basic feature that differentiates the public tribute from other public tributes ( in particular from taxes) is payment. It means that the charge is a financial service for which a citizen receives definite service from the state (equivalent service ). In principle the height of a charge should cover the cost of the service. At times charges are lower. However, more often charges considerably exceed the value of realized by the state service. Then charges acquire the feature of a tax, namely a gratuitous tribute. Public charges among other things are charged for official acts. The example of such charge is stamp duty regulated in act of 16 November 2006 on stamp duty. Stamp duty is chargeable on individual matters falling within the scope of public administration: perfor­mance of an official act, on notification or on request, issuance of a certificate on request, issu­ance of a permission (permit, concession); submission of an instrument of power of attorney or procuration or of a copy, excerpt copy or reproduction thereof — in a matter falling within the scope of public administration or in a judical proceeding. Stamp duty is also chargeable on the performance of an official act, issuance of a certificate or permission (permit) by an entity other than a government and self-government administration authority, in connec­tion with the performance of tasks falling within the scope of public administration, and on submission to the said entity of an instrument of power of attorney or procuration or of a copy excerpt copy or excerpt thereof. Rates of stamp duty are between 1 złoty and 12 750 złotych. In most cases a stamp duty considerably exceeds the cost and the value of the state service. Thus, a stump duty acquire the feature of a gratuitous tribute and in some cases it resembles a tax. Stamp duty on submission of an instrument of power of attorney or procuration is par­ticulary gratuitous. In fact, in such cases a citizen does not receive any state service for his stamp duty except of an acceptance the documents by court of justice or public administra­tion entity. The charge fallowing within this scope has a feature of a tax.
2

Opłata skarbowa w systemie prawa PRL na przykładzie ustawy z dnia 13 grudnia 1957 roku o opłacie skarbowej

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Antonów D.
Studia nad Autorytaryzmem i Totalitaryzmem
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2014
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vol. 36
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issue 3
7 - 23
EN
The article is devoted to the Stamp Duty Act of 13 December 1957. It was the first piece of legislation regulating stamp duty in the Polish People’s Republic. It followed the premises of the Polish People’s Republic’s tax policy. Some of its regulations were incorporated into subsequent stamp duty acts from that period and have even survived the post-1989 transformations. In the article the author discusses the various elements of the Act and evaluates them from the point of view of the premises of tax policy of asocialist state and from the point of view of the essence of the duty as apublic levy.
3

Unifikacja opłat stemplowych w okresie rządów sanacji — ustawa z dnia 1 lipca 1926 roku o opłatach stemplowych

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Antonów D.
Studia nad Autorytaryzmem i Totalitaryzmem
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2018
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vol. 40
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issue 4
131-144
EN
The law on stamp duties of 1 July 1926 is an important law of the interwar period in Poland. It was passed in the period of Piłsudski and his adherents’ rule. This law constituted the act of unification of stamp duties after regaining independence by Poland. It replaced more than several dozen other legal instruments, on the basis of which different public duties, recognized as stamp duties, were charged. The law was systematic in character, it included many public duties connected with economic turnover and activity of the state authorities, as well as material and procedural regulation. This law played an important role in the development of Polish finance when it was in effect and it also influenced the historical evolution of current public duties, stamp duty and tax of civil law activities among others.
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