Search results - CEJSH

1

Opinia w sprawie komunikatu Komisji do Parlamentu Europejskiego, Rady Europejskiej i Rady w kierunku skuteczniejszego i bardziej demokratycznego procesu podejmowania decyzji w dziedzinie polityki podatkowej UE, (COM(2019) 8 final)

100%

Kulicki J., Kuszel K.

Zeszyty Prawnicze BAS

|

2019

|

issue 3(63)

78-91

EN

The purpose of the EU document is to discuss the existing rules on decision-making by the EU institutions in the taxation area, indicate the limits of unanimity in the area of EU and Member States’ tax policies and present an action plan for moving to qualified majority voting, as well as to enhance the role of the European Parliament in this area. From Poland’s point of view the proposed change in the rules for decision-making in tax matters may raise serious doubts as to the link between tax policy and EU political priorities, in particular climate and energy policy. On the basis of the information received, the government takes a negative assessment of the Commission’s proposal to move to qualified majority voting in the area of taxation policy and does not support the endorsement of the Communication’s action plan in this area.

2

Wykładnia pojęcia „ustawa podatkowa” (art. 37 ust. 2 regulaminu Sejmu)

100%

Odrowąż‑Sypniewski W.

Zeszyty Prawnicze BAS

|

2021

|

issue 2(70)

85-98

EN

The term “tax act” is used in the Standing Orders of the Sejm in the substantive sense and refers to a public levy having the features of a tax, i.e. a pecuniary, compulsory, non-returnable and nonequivalent payment imposed by law and constituting budgetary revenue of the State Treasury or local government units of general purpose. The author points out that it is irrelevant for the qualification of a bill as a “tax bill” what name the bill uses to denote a public levy, if it bears the features of a tax. The title of a tax bill also refers to the bill that repeals or modifies the scope of a tax obligation or its elements. The author concludes that any tax act amendment bill meets the characteristics of the term “tax act”, and the scope of the term “tax act” does not include public tributes other than taxes.

3

Opinia prawna na temat wyroku Trybunału Sprawiedliwości Unii Europejskiej z 7 marca 2017 r. w sprawie prejudycjalnej C-390/15 RPO

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

|

2017

|

issue 2(54)

97-110

EN

The opinion supports the Court’s decision that a different treatment of digital books supplied electronically and books supplied in tangible media is sufficiently justified and does not infringe the rule of neutrality and the rule of equal treatment. The judgement argues that to allow the Member States to apply for a diminished VAT rate to electronically supplied digital books would hamper the consistency of the Union’s aim to exclude all electronic services from the category which is subject to a diminished VAT rate. According to the author of the opinion, in the current state of matters, states are not legally allowed to engage in legislative activities with an aim to modify the way of taxation of e-publications

4

DYSPOZYCJA WKŁADEM NA WYPADEK ŚMIERCI – ZAGADNIENIA PODATKOWE

80%

Michta D.

Eunomia – Rozwój Zrównoważony – Sustainable Development

|

2020

|

issue 1(98)

43-48

EN

The acquisition of rights to a savings contribution on the basis of an instruction in case of death is taxable. The tax obligation lies with the purchaser of property rights, it means the beneficiary, and arises upon the death of the contributor. However, the beneficiary will be exempt from tax if he reports the acquisition of the right to the competent head of the tax office within six months from the date of the tax obligation.

5

Ryzyko podatkowe rozliczeń wirtualnych na przykładzie transakcji HYIP

80%

Biernacki K.

Nauki o Finansach

|

2014

|

issue 1(18)

11-18

EN

Nowadays Internet allows to make settlements in virtual currency, which can be exemplified by HYIP transaction. This abbreviation means High Yield Investment Programs and provides the possibility to invest for short periods with high rate of return. However, achieving income results in the necessity to tax such a gain. Because of the methodology of calculation of Polish taxes, especially income taxes, virtual settlements generate tax risk in three areas: subject, object and formal requirements of the taxation. In conclusion this tax risk may negatively influence the development of such investments in virtual space.

6

MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE

80%

Szewczyk–Jarocka M.

Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne

|

2014

|

vol. 19

EN

Polish tax system is very extensive. It comprises various taxes and fees, which support the state budget and local government units.One of flat-rate income taxes from selected incomes earned by individuals is a flat-rate income tax from clergymen. A taxpayer here is a parish-priest or a vicar, who stated to perform temporary or permanent pastoral function, a clergyman managing a church unit having independent administration (eg. a vicarage), as well as a clergyman of other religious denominations performing a comparable function.The purpose of this article is to present in what way a church institution settles income tax. The article consists a theoretical analysis of the reviewed problem and may be a premise for a more detailed examination of this subject.

7

Opinia na temat wniosku Komisji dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w zakresie standardowej deklaracji VAT

80%

Cieślik Z., Kulicki J.

Zeszyty Prawnicze BAS

|

2013

|

issue 4(40)

105-113

EN

The primary purpose of the proposed amendment of the VAT Directive is to reduce the administrative burdens imposed on businesses in relation to VAT. The Directive deals with technical, but also important aspects of the functioning of VAT. The authors point out that standardization of information contained in a VAT return will reduce the bureaucratic burden on businesses and is particularly beneficial for SMEs. They conclude that the proposed solutions require in‑depth assessment of their impact, especially on the State budget, including its liquidity and the cost of implementation. They state that the proposal does not breach the principle of subsidiarity.

8

The taxpayer’s claim under the tax law relationship of a tax overpayment

80%

Drozdek A.

Acta Iuris Stetinensis

|

2021

|

vol. 33

27-42

EN

The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax law relationship of a tax overpayment. The institution of crediting overpayments towards tax arrears and current obligations is a special type of tax claims securing the exercise of the rights of taxable entities under the tax law relationship. The basic research method used for the purposes of the analysis undertaken in this publication is a comprehensive analysis of the normative status of the issues analysed and of selected views of legal commentators and of judicial and administrative decisions.

9

Blurred definitions and general clauses as the expression of the tax law flexibility. An outline of the tax problem

80%

Borszowski P.

Prawo

|

2013

|

issue 315/1

EN

Over-regulation in the Polish tax law causes the need to look for mechanisms that mitigate this process. One of the important issues leading to searching for these mechanisms is the flexibility of the tax law. The issue of the flexibility of the tax law is further justified by the strong relationship between business transactions and tax law, which directly fits into the overall relationship between development of socio-economic reality and the development of the law. The flexibility of the tax law is expressed by conventional means of legislative technique, i.e., blurred definitions and general clauses. The legislature recognizes the need of the functioning in certain tax structures. However, the adopted solutions do not sufficiently take into account the purpose of the certain regulation of the tax law and the place of specific technique measures within the legislative regulations.

10

Налогообложение производителей сельскохозяйственной продукции в Кыргызской Республике

80%

Makarenko L.

Krakowskie Studia Małopolskie

|

2013

|

vol. 18

147-155

EN

This article is devoted to application of taxes in agriculture of the Kyrgyz Republic. In it problems of the taxation of this branch are considered, and also ways of their permission are offered.

11

Znaczenie wybranych dochodów podatkowych pobieranych przez organy podatkowe w województwie mazowieckim w dochodach budżetu państwa

80%

Furman Ł.

Przedsiębiorstwo i Region

|

2017

|

issue 9

58-68

EN

This article discusses the issue of budgetary revenue obtained in the years 2012 - 2016 in the Mazowieckie Province with: personal income tax, corporate income tax, income tax on goods and services. Revenue accrued in the said administrative unit was charged to all revenue generated in the central budget. Finally, conclusions from the analysis have been presented, which indicate that the importance of tax revenue transferred directly from the tax authorities to the central budget is growing.

12

THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

80%

Burzec M., Duda-Hyz M.

Review of European and Comparative Law

|

2016

|

vol. 2627

|

issue 34

9-25

EN

Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

13

ROLA WYBRANYCH PODATKÓW LOKALNYCH W FINANSOWANIU PODSTAWOWEJ JEDNOSTKI SAMORZĄDU TERYTORIALNEGO

80%

Giżyński J., Burchat M.

Przestrzeń, Ekonomia, Społeczeństwo

|

2017

|

issue 12/II

243-262

PL

Podatek jest klasyczną daniną publiczną, przekazywaną na rzecz podmiotów publicznoprawnych (rządu, samorządu). Do cech podatku zalicza się powszechność, przymusowość, jednostronność, pieniężny charakter, nieodpłatność oraz bezzwrotność. Każdy z podatków definiowany jest przez szereg obligatoryjnych elementów, tj. podmiot, przedmiot, podstawę opodatkowania, stawkę i skalę podatku. Ich występowanie przesądza, czy mamy do czynienia z tą daniną. Mogą wystąpić również pewne elementy nieobowiązkowe podatku, np. ulgi czy zwolnienia. Podatkom przypisuje się określone funkcje. Rozróżnia się funkcję fiskalną, redystrybucyjną i stymulacyjną. Podatki można klasyfikować na wiele rożnych sposobów. Jednym z nich jest kryterium podmiotu czynnego. Umożliwia ono podział podatków między samorząd lokalny i władze centralne. W ramach podatków lokalnych występuje m. in. podatek leśny, od środków transportowych i od spadków i darowizn. Konstrukcje prawne tych podatków znajdują swój wymiar w określonych ustawach. Beneficjentem tych danin są budżety gmin, do których zalicza się m. in. gmina wiejska Karsin, leżąca w południowej części województwa pomorskiego. Skuteczność planowania wpływów z tytułu wspomnianych podatków w gminie Karsin w latach 2 011– 2015 była bardzo wysoka. W większości przypadków wykonanie ich planów kształtowało się blisko 100% bądź przekraczało tę liczbę. Mimo tego, wpływy z tych danin miały wówczas niewielkie znaczenie w finansowaniu zadań gminy Karsin i były one uzupełnieniem zarówno jej dochodów podatkowych, jak i dochodów ogółem.

EN

A tax is a classical levy paid to public bodies (central and local government). Its characteristics include universality, compulsiveness, one-sidedness, in cash, unpaid and non-refundable character. Each tax is defined by a number of compulsory elements, i.e. subject, object, base, rate and scale. Their appearance confirms that it is the tax. Optional elements in the tax structure, e.g. allowance or exemption, can also occur. Moreover, taxes have particular functions. There can be a fiscal function, redistribution function and stabilization function. Taxes can be classified in many various ways. One of them is an active subject criterion. It enables to divide taxes between local government and central government. Within local taxes are, among others, tax on forest, on modes of transport and on inheritance and donations. The structures of these taxes have their grounds in particular Laws. Local budgets are the beneficiaries of these levies. One of them is rural gmina Karsin, which is situated in the southern part of the Pomeranian Voivodship. The effectiveness of planning the incomes from the above mentioned taxes in gmina Karsin in the pasty ears of 2011–2015 was very high. In most cases the plans were carried out in nearly 100% or even more. In spite of this, Incomes from these levies did not have very big importance in financing tasks of gmina Karsin and they were the completion of both tax incomes and incomes in general.

14

Ocena rządowego projektu nowelizacji ustawy o podatku od towarow i usług oraz ustawy – Ordynacja podatkowa

80%

Jacek K.

Zeszyty Prawnicze BAS

|

2019

|

issue 2(62)

187-200

EN

In the author’s opinion the proposed change in the way of identifying goods and services for VAT purposes, taking as a point of reference the coherence with the EU law, should be assessed positively. The consequence of these changes will be a reduction in the tax rate regarding books and electronic journals. However, raising the tax rate for, among others, certain fruit drinks may have negative economic, social and political consequences. According to the author, increasing VAT rates should be justified for both economic and social reasons.

15

Wady i zalety wprowadzenia podatku katastralnego

80%

Piekut J.

Kwartalnik Naukowy Uczelni Vistula

|

2014

|

issue 3(41)

82-90

PL

Celem rozważań jest przedstawienie zakresu, który będzie obejmował podatek katastralny, reguły określenia wartości katastralnej oraz sposoby szacowania wartości katastralnej z ogólnych reguł wyceny nieruchomości. Omówiono tematykę ulg i zwolnień, górne limity stawek, koszty wprowadzenia nowego podatku, a także jego wpływ na rynek nieruchomości. Wprowadzenie podatku wiąże się ze znacznym wzrostem kosztów wynajmu nieruchomości oraz negatywnym nastawieniem inwestorów do inwestowania w nieruchomości, gdyż wzrost wartości nieruchomości wiązałby się ze wzrostem podatku.

EN

An aim of considerations is to present the scope which will comprise cadastral tax, the rules of determination of cadastral value as the ways of cadastral value estimation out of the general rules of real estate appraisal. The author discussed the subjects of benefits and exemptions, the rates upper limits, costs of new tax introduction as well as its impact on the real estate market. The tax introduction is connected with a signifi cant growth of costs of real estate rent as well as negative attitude of investors to invest in real estate as the growth of real estate value would be connected with tax growth.

16

Powstanie obowiązku podatkowego w podatku od nieruchomości w zakresie nowo wybudowanych budynków

80%

Pahl B.

Studia Ełckie

|

2011

|

vol. 13

321-329

EN

The main purpose of this article is to present the problem of arising the tax obligation on real estate tax in the case of newly-built buildings. In the act on taxes and local fees the Polish legislation indicates two cases, the existence of which conditions the arising of tax obligation on this category of buildings: 1) completion of a construction or 2) beginning the use of a building or its part before the final completion. The two premises mentioned above are equivalent. Accordingly, arising any of them causes the obligation to pay tax from January the 1st of the year following the year in which such a premise arises.

17

Opinia prawna w sprawie zasadności przyjętego przez Służbę Celną stanowiska dotyczącego nakładania zobowiązań celnych i podatkowych wobec osób dokonujących przywozu paliwa z obwodu kaliningradzkiego (okręgu królewieckiego)

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

|

2013

|

issue 3(39)

223-229

EN

The author agrees with the interpretation of the notion “occasional import” given by the Customs Service. At the same time he claims that the attitude, according to which any import made in connection with a journey is an “occasional import”, is not legitimate. Moreover, he believes that the Customs Service has no powers that would allow it to independently adopt rigid and general criteria to classify journeys as “occasional” or “non‑occasional”. Hence, the instructions from the Customs Service cannot be a legally effective tool for defining the character of imports.

18

The Tax Avoidance Clause: Do We Want it, Do We Need it?

80%

Nieborak T.

Adam Mickiewicz University Law Review

|

2017

|

vol. 7

199-211

EN

The aim of this paper is to outline the institution of the tax avoidance clause which has recently been re-introduced to the Polish legal system. The clause is known in many legal systems worldwide, and always arouses numerous controversies, which arise primarily from the subjectivity as well as, partly, the retroactivity of its application, which is based on extremely general principles, leaving a vast interpretative margin to the tax authorities enforcing the clause. Selected problems arising from the implementation of the tax avoidance clause in the Polish legal system have been analysed. These theoretical problems will be real once the clause has been enforced.

19

Problematyczny „podatek od deszczu”. Uwagi na tle rozbieżności orzeczniczych w kwestii opłat za wody opadowe i roztopowe nakładanych na mieszkańców gmin

80%

Milczarek E.

Zeszyty Prawnicze BAS

|

2023

|

issue 1(77)

9-23

EN

Progress of the climate change and limited water resources in Poland are forcing a change in the approach to rainwater and snowmelt, so that it is treated as an element of sustainable development in urban areas. This generates the need to provide financial resources for the implementation of rainwater and snowmelt management plans. The conducted analysis concludes that the rainwater fee has the characteristics of a tax and should be established in this form. The correct model for im‑ posing rainwater and snowmelt fees on residents is the administrative-legal model. Municipalities currently have no clear statutory basis for its introduction. In the author’s opinion, this situation requires urgent intervention by the legislator.

20

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

80%

Kulicki J.

Zeszyty Prawnicze BAS

|

2021

|

issue 2(70)

202-212

EN

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so‑called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

Refine search results