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Opodatkowanie zmian podmiotowych spółki cywilnej

100%
Krukowski A.
Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
|
2007
|
vol. 3
|
issue 1 Prawo
217-230
EN
The present article concentrates on the interpretational divergence concerning VAT taxation of entity change in a civil law partnership. On the basis of the presented research it is difficult to justify the autonomy of taxation law from other branches of law. As far as the context of autonomy of taxation law is concerned, it is possible to interpret some factual conditions different from other branches of law but also it is difficult to justify the fact that within the taxation law one act approaches the issue completely differently than the other.
2
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Opodatkowanie zmian podmiotowych spółki cywilnej

100%
Krukowski A.
Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
|
2007
|
vol. 3
|
issue 1
217-230
EN
The present article concentrates on the interpretational divergence concerning VAT taxation of entity change in a civil law partnership. On the basis of the presented research it is difficult to justify the autonomy of taxation law from other branches of law. As far as the context of autonomy of taxation law is concerned, it is possible to interpret some factual conditions different from other branches of law but also it is difficult to justify the fact that within the taxation law one act approaches the issue completely differently than the other.
3
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Customs and Fiscal Control and Tax Control

100%
Krukowski A.
Teka Komisji Prawniczej
|
2025
|
vol. 18
|
issue 1
175-183
EN
In Polish tax law, in addition to tax control and inspection activities, there is also customs and fiscal control, which covers not only tax law like the first two procedures, but also, among others, customs law, organizing and conducting gambling games or counteracting money laundering. The competences in the scope of customs and fiscal control are much broader than tax control and it could successfully remain the only typical control procedure in the Polish tax system. At the same time, instead of tax control, the head of the tax office should have broader competences within the inspection activities procedure.
4
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The Competitive Position of Poland in Bio-Based Products Trade on the European Union Market

51%
Jarosz-Angowska A., Nowak A., Krukowski A.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2022
|
vol. 56
|
issue 2
41-57
EN
Theoretical background: The strategies for the development of the European Union presented at the beginning of the new century portrayed bioeconomy as a modern concept of ensuring the sustainable and dynamic development of EU member states and bioeconomy itself became an important area of interest to the EU authorities. At present, the development of bioeconomy is a significant element of implementing the economic development strategies of respective EU member states.Purpose of the article: This article aimed to examine the international competitive position of Poland in the bio-based products trade on the common EU market in comparison to other member states of the EU.Research methods: The competitive position in bio-based products trade was evaluated based on the following indicators: balance of trade, Poland’s share in EU exports and imports, trade coverage ratio, import penetration ratio, relative export orientation ratio, intra-industry trade intensity ratio, and export specialisation index. Groups of bio-based products identified based on an official classification of products according to CPA, version 2.1, consistent with NACE. The analysis was based on data derived from the Eurostat database for the years 2008–2017.Main findings: The surveys imply that in 2008–2017, the competitive position of Poland improved mostly in the Forestry, Wood products, Paper and paper products, and Food sector, and in particular in the Tobacco products sector, which has been in line with the bioeconomy development strategy of the European Union.
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