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1

Usługi jako przedmiot podatku od towarów i usług w Polsce

100%
Miemiec W.
Wrocławsko-Lwowskie Zeszyty Prawnicze
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2012
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vol. 3
339-367
EN
This paper attempts to investigate and present the issue of services as part of the structural element of the subject of VAT. The article consists of two parts. In the first part, which in­troduces the reader to the problem, the place and special features of VAT in the system of turnover taxes were explained. The full scope of VAT with a focus on the delivery of goods was also presented. In the second part of the article, the object of research is normative definition of services within the meaning of EU regulations and national law on tax on goods and services. To establish comprehensive this issue, the object of study were also activities equated with the provision of services. In conclusion the role of statistical classifications for defining the concept of services was presented and the impact of this classification on the scope of VAT after the recent amend­ments to the Goods and Services Tax Act.
2
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Budżet zadaniowy jako metoda planowania budżetowego

100%
Miemiec W.
Przegląd Prawa i Administracji
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2015
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vol. 100
119-132
EN
Performance budget as a new method to prepare and execute the budget is a step away from the traditional arrangement of budget content. According to this methodology, money spending is connected with achieved results. Budgetary expenses, according to this method, are constructed in the scheme of: — state functions that define individual state activities areas; — budget tasks, grouping expenses according to objectives; — budget subtasks, grouping the activities that allow for the realization of the objectives of the tasks, under which these subtasks were separated. For these tasks and subtasks the basic and target measures of task performance are established that should allow to assess the effects of the task being realized from provided funds. The subject of the study is to present and investigate the legal regulations that determine this new method of budget planning. The aim of research is to answer the question whether performance planning being intended by the legislator is possible in the framework of the Polish system of norms, and whether its implementation is realized according to the expected results, i.e. increased accuracy and transparency of the budget. Conclusions from the investigations are not optimistic. Formal introduction of performance budget is not accompanied by substantial changes in the way of budget planning.
3

Pojęcie i podstawowe zasady determinujące odpowiedzialność za naruszenie dyscypliny finansów publicznych

100%
Miemiec W.
Wrocławsko-Lwowskie Zeszyty Prawnicze
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2010
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vol. 1
375-407
EN
The paper is an attempt to formulate a definition of the liability for breach of public finance discipline, and the concept of breach of public finance discipline. According to the present author, a breach of public finance discipline is any action or failure to act by entities indicated in Art 4 of the Act on Liability for Breach of Public Finance Discipline that contradicts provisions of the law regulating the management of property and the management of public resources, and disturbs the order of public finances. A breach of discipline may occur in four areas: collection of public resources, spending of public resources, incurring of obligations, as well as obligatory inventory making and reporting, and failure to conduct an internal.
4
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Rozszerzenie źródeł finansowania deficytu budżetu jednostek samorządu terytorialnego

100%
Miemiec W.
Przegląd Prawa i Administracji
|
2020
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vol. 120
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issue Tom 1
657 - 670
PL
Normatywne pojęcie deficytu budżetowego j.s.t. zostało określone expressis verbis w art. 217 ust. 1 ustawy o finansach publicznych. Zgodnie z powołanym przepisem jest to ujemna różnica pomiędzy dochodami a wydatkami w konkretnym roku budżetowym. Ustawodawca jednocześnie wymaga, aby w uchwale budżetowej przewidującej w danym roku deficyt wskazano źródła jego spłaty. Reglamentacji prawnej podlega zatem nie tylko wysokość deficytu budżetowego j.s.t. i ograniczenia pozyskiwania środków finansowych kreujących ten deficyt, lecz także źródła i sposób jego finansowania. Ustawa z dnia 14 grudnia 2018 roku o zmianie ustawy o finansach publicznych wprowadziła wiele zmian w systemie finansów j.s.t., w tym również zwiększony został katalog źródeł finansowania deficytu. Przedmiotem tego opracowania jest ocena istotnego fragmentu wprowadzonych zmian dotyczących tych nowych źródeł finansowania deficytu budżetu j.s.t. Najistotniejszą rolę w tym zakresie odgrywają przychody z „niewykorzystanych środków pieniężnych na rachunku bieżącym budżetu, wynikające z rozliczania dochodów i wydatków nimi finansowanych, związanych ze szczególnymi zasadami wykonywania budżetu określonymi w odrębnych ustawach”. Ustawodawca nie zdefiniował terminu „szczególne zasady wykonywania budżetu” ani też nie wskazał, o jakie odrębne ustawy chodzi. Istotne jest zatem ustalenie tych zagadnień. W artykule wskazany został przykładowy katalog takich ustaw. Ustalenia te będą miały istotne znaczenie dla dalszego stosowania znowelizowanych przepisów ustawy o finansach publicznych.
EN
The normative notion of budget deficit in territorial self-government units (TSU) has been expressis verbis defined in article 217 section 1 of the public finance act. According to this regulation, it is the negative difference between incomes and expenses in a given budgetary year. At the same time, the legislator requires that in any budget resolution that predicts a deficit in a given year, the sources of its financing should be indicated. Therefore not only the magnitude of the TSU budget deficit, together with the ways of raising the financial means to create this deficit, are subject to legal restrictions, but also sources and ways of financing themselves. The Act of December 14th, 2018 that includes amendments to the public finance act, has introduced a number of changes to the TSU financial system, including also an extended catalogue of sources that finance the deficit. The subject of this article is to assess some important part of the introduced changes, namely those that deal with these new sources of financing the TSU budget deficit. The most essential role in this context will be played by revenues from “unused financial means in the current account of the budget, that result from the settlements of incomes and financed by these incomes expenditures, connected with specific rules of budget execution defined in separate acts”. The terms “specific rules of budget execution” has not been defined by the legislator, similarly no “separate acts” have been pointed out. It is therefore essential to solve these matters. In the article, the catalogue of such acts has been given as an example. These findings will be of essential importance for further applications of the amended public finance act.
5
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Opodatkowanie przychodów nieznajdujących pokrycia w ujawnionych źródłach lub pochodzących ze źródeł nieujawnionych

100%
Miemiec W.
Przegląd Prawa i Administracji
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2015
|
vol. 103
263-275
EN
The Act of January 16, 2015 amending the Personal Income Tax Act and Tax Ordinance Act introduces the new chapter 5a on taxation of incomes not covered by disclosed sources or coming from undisclosed sources. The introduced changes will come in force on January 1, 2016. The contents of these regulations is aconsequence of adapting the Act provisions to the findings of two Constitutional Tribunal judgments of 2013 and 2014. The Tribunal has stated unconstitutional the contents of Article 20 section 3 of the Personal Income Tax Act (PIT Act), in the wording being in effect in the years 1998–2006, and of Article 68b par 4 of the Tax Ordinance Act, stating the incompatibility of these provisions with Article 64 section 1 of the Constitution. In the paper an attempt has been made to study and present the tendencies in taxation changes concerning the incomes that are not covered by disclosed sources or come from undisclosed sources, as well as to define specific features of this institution, concerning first of all the method of determining the tax base and the moment of tax liability creation from this title. Based on investigations made it should be stated that the amendments to the PIT Act contribute to improved proceedings in this matter. Some doubts may, however, appear concerning the evidence obligations of taxpayers in revealing financial means that cover their expenses.
6
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Organizacja oraz finansowanie publicznego radia i telewizji w Republice Federalnej Niemiec

63%
Miemiec W., Miemiec M.
Przegląd Prawa i Administracji
|
2018
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vol. 114
167-184
EN
In the Weimar Republic and in the Third Reich, radio broadcasting was dependent on the government. The Federal Republic of Germany, on the other hand, created a legal system that provided the mass media with legal and factual independence. The system of radio and television was influenced by the case law of the Federal Constitutional Court. The public radio and television broadcasters include national broadcasters and joint broadcasters of federal states, organized as public-law establishments with legal personality. The management of broadcasters has been implemented basing on similar principles. The radio broadcasting board is a constitutive and controlling body, the administrative board and the authorizing officer are executive organs. The national radio board consists of people delegated by the parliament, national government, circles and organizations which are significant politically, ideologically and socially, according to the statutory key. The board of Deutschlandradio, a corporation associating ARD, ZDF and national broadcasters, consists of representatives of the federal states, the federal government and social organizations. The radio board selects the majority of the members of the administrative board, selects and dismisses the authorizing officer, consents to the casting of the broadcaster’s management positions, adopts program guidelines, advises the authorizing officer in shaping the program and other basic matters, approves the economic plan, adopts the discharge resolution. The administrative board supports the broadcaster’s economic development, concludes an employment contract with the authorizing officer, settles disputes between the authorizing officer and the broadcaster, supervises the management of cases by the authorizing officer, controls the budget and annual closure drawn up by the authorizing officer, publishes the balance sheet and the annual report, takes decisions on contracts if there is no competent authorizing officer. The broadcasters are legally supervised (by the competent government or minister). The internal control exercised by the radio board plays a fundamental role in the area of ensuring compliance with the law. German radio and television is financed by levies — initially from fees, and starting on 1.01.2013 from contributions levied on households. There is financial equalization in public radio and television. Such a system of financing provides the public media with independence and ensures the implementation of their statutory tasks, in particular the fulfilment of the public mission.
7
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Historia Katedry Prawa Finansowego Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

63%
Miemiec W., Pest P.
Przegląd Prawa i Administracji
|
2015
|
vol. 100
111-118
EN
The article presents the history of the Department of Financial Law at the Faculty of Law, Administration and Economics of the University of Wrocław. The article presents the biographies with an indication of the most important scientific achievements of the former heads of the Department — Prof. Lesław Adam, Prof. Krystyna Jandy-Jendrośka, Prof. Marek Mazurkiewicz, Prof. Ryszard Mastalski and Prof. Eugenia Fojcik-Mastalska. The article also identifies the current personal composition of the Department of Financial Law and the directions of the scientific research conducted in the Department.
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