Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 4

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Międzynarodowe opodatkowanie emerytur — ujęcie modelowe

100%
Lipniewicz R.
Ekonomia. Wrocław Economic Review
|
2017
|
vol. 23
|
issue 3
159 - 168
EN
Along with the changing demographic structure of many countries, especially developed ones, one of the significant social groups are people who receive benefits from old-age security. One aspect of this phenomenon is the issue of taxation of financial benefits received by pensioners in cross-border situ­ations, in particular when during retirement pensions are paid out of afund located in the territory of a different country from the one in which the beneficiary resides (tax residence). The taxpayer’s right to tax such pensions is subject to negotiations between states that intend to conclude adouble tax treaty, in which they will allocate tax power in this matter. These agreements are modeled on model conventions developed by the OECD and the UN. The purpose of this article is to analyze the legal, economic and administrative aspects resulting from modeled in the model conventions ways of allocating tax rights between the source of pension payment and the residential country of such a benefit.
2
Publication available in full text mode
Content available

Subsidiary as a Fixed Establishment

100%
Lipniewicz R.
Krytyka Prawa. Niezależne studia nad prawem
|
2021
|
vol. 13
|
issue 2
78-94
EN
Fixed establishment (FE) is one of the institutions of the EU value added tax system; its structure is essential to correctly determine the right tax jurisdiction of an EU Member State for the purpose of VAT settlement in situations of cross-border provision of services. However, the legal structure of a FE adopted by the EU legislator (and, consequently, adapted to national legislation of the Member States) causes uncertainty when it comes to its interpretation. In the absence of unambiguously defined conditions in EU law to consider a specific presence and activity of an enterprise to be a FE, interpretation rules contained in judicial decisions issued by the Court of Justice of the EU play an important role. Among attempts made by the CJEU to clarify the ‘blur areas’ resulting from the dynamics of modern business processes, one of the most interesting ones is the possibility of considering a subsidiary to be a fixed establishment for a parent company. The purpose of this paper is to analyse legal and economic factors, the fulfilment of which may constitute a condition for considering a subsidiary to be a fixed establishment for a parent company, with particular emphasis on the ruling of the Court of Justice of 7 May 2020 in the Dong Yang case (C-547/18).
3
Publication available in full text mode
Content available

Zasada proporcjonalności a podatkowe ograniczenia swobód rynku wewnętrznego Unii Europejskiej

100%
Lipniewicz R.
Ruch Prawniczy, Ekonomiczny i Socjologiczny
|
2015
|
vol. 77
|
issue 4
93-103
EN
European integration involves many socio-economic areas, including tax systems of EU Member States. Indirect taxes have been harmonised, while direct taxation remains a domain of the member states. The autonomy in the area of direct taxation does not, however, mean full sovereignty. Member States have to take into account the fundamental freedoms of the EU internal market, the restricting of which should be evaluated in the light of the principle of proportionality.
PL
Integracja europejska obejmuje wiele obszarów społeczno-gospodarczych, a jednym z nich są systemy podatkowe państw członkowskich. Harmonizacji poddano podatki pośrednie, natomiast podatki bezpośrednie pozostają nadal domeną państw członkowskich. Autonomia w dziedzinie opodatkowania bezpośredniego nie oznacza jednak pełnej suwerenności. Państwa członkowskie muszą brać pod uwagę fundamentalne swobody rynku wewnętrznego, których ograniczanie regulacjami podatkowymi oceniane być powinno w świetle zasady proporcjonalności.
4
Publication available in full text mode
Content available

Usługi elektroniczne a jurysdykcja w zakresie VAT w Unii Europejskiej

100%
Lipniewicz R.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2016
|
vol. 50
|
issue 1
EN
From January 1, 2015 electronically delivered services in the EU are taxed in the country where the customer resides, regardless of whether the customer is a VAT payer or a consumer. The main change involves a shift from the origin principle to destination principle as the criterion for determining the place where electronic services for B2C transactions in the EU are provided. The Mini One-Stop Shop is a new mechanism through which businesses can account for VAT at the rates applicable in member states other than where they are established. The purpose of this article is to analyze legal and economic aspects of these changes. 
PL
Od 1 stycznia 2015 r. usługi świadczone elektronicznie w UE podlegają opodatkowaniu w państwie, w którym konsument ma miejsce zamieszkania (siedzibę), bez względu na to, czy jest zarejestrowany jako podatnik VAT. Kluczowa z wprowadzonych zmian to odejście od zasady pochodzenia na rzecz zasady przeznaczenia jako kryterium ustalania miejsca świadczenia usług elektronicznych w odniesieniu do transakcji B2C w UE. Z kolei nowym mechanizmem jest „Mały punkt kompleksowej obsługi”, za pośrednictwem którego przedsiębiorcy mogą dokonywać rozliczeń VAT, stosując stawki podatkowe obowiązujące w innych państwach członkowskich niż państwo, w którym mają siedzibę. Celem artykułu jest analiza prawnych i ekonomicznych aspektów tych zmian.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.