Opinia prawna w sprawie możliwości wprowadzenia regulacji pozwalających na wydzielenie w ramach ryczałtu na funkcjonowanie biura poselskiego określonej części środków z przeznaczeniem na tzw. wydatki reprezentacyjne, przy jednoczesnym wyłączeniu z obowiązku dokumentowania faktu ich poniesienia fakturami VAT lub rachunkami

• Authors: Henryk Dzwonkowski

Title variants

EN

Legal opinion on the possibility of introduction of regulations allowing for separation within a lump sum available for the functioning of a Deputy’s office of a specific part of the funds for the so-called “representation expenses”, with no obligation to document them with VAT invoices or bills

Abstracts

EN

According to the author, under the existing legal provisions is not advisable to introduce regulations allowing for separation – as part of a lump sum – of funds for the so-called representation expenses. Due to the heterogeneous nature of representation expenses it is not possible, according to the law in force, to adopt legal provisions allowing the Deputies to prove in the form of a statement that they were incurred. If it was decided to undertake work on the proposed solution, the subject of the amendment should be the Order of the Marshal of the Sejm on the technical and organizational conditions the establishment, operation and winding up of Deputy’s offices.

Keywords

EN

Deputy’s office; parliamentary mandate; Deputy; lump sum; VAT

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2016
• Issue: 3(51)
• Pages: 163-169

Dates

published

2016

Contributors

author

Henryk Dzwonkowski

• Uniwersytet Łódzki

Identifiers

Biblioteka Nauki

2216624