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Developing The Concept Of A Tax Law Relationship – Assumptions Concerning Scientific Research On This Issue

100%
Kalinowski M., Prejs E.
Financial Law Review
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2021
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vol. 24
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issue 4
102-121
EN
The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions. In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship.
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Odpowiedzialność członków zarządu fundacji za jej zobowiązania podatkowe

100%
Dasiewicz A.
Kwartalnik Trzeci Sektor
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2022
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issue 56/57 (04/2021-01/2022)
72-83
EN
The aim of the paper is to indicate the general princi-ples of tax liability of foundation management board members. Among the issues to be considered in detail are those related to the temporal scope of liability of foundation management board members, the manner of declaring resignation from the position of a board mem-ber, resulting in effective withdrawal from the board, and the impact of sharing competences between indi-vidual foundation management board members on the scope of their liability for tax obligations. The analysis was conducted primarily on the basis of the provisions of the Tax Ordinance.
PL
Celem artykułu jest wskazanie ogólnych zasad ponoszenia odpowiedzialności podatkowej przez członków zarządu fundacji. Wśród kwestii będących przedmiotem szczegółowych rozważań są zagadnienia związane z czasowym zakresem odpowiedzialności członków zarządu fundacji, ze sposobem złożenia rezygnacji z pełnienia funkcji członka zarządu, prowadzącym do skutecznego wystąpienie z zarządu, oraz z wpływem podziału kompetencji między poszczególnych członków zarządu fundacji na zakres ich odpowiedzialności za zobowiązania podatkowe. Analizę przeprowadzono przede wszystkim na podstawie przepisów Ordynacji podatkowej.
3

Instytucja zabezpieczenia wykonania zobowiązań podatkowych i formy jej realizacji

67%
Michalski Z.
Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
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2005
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vol. 1
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issue 1 Prawo
265-290
EN
Tax obligations use special protection of law security in order to guarantee carrying them out. Such a protection in Polish law is secured by an institution of carrying out obligations which is based on civil law. Its basic aim is to decrease the risk of a creditor, which is connected with not carrying out or not proper carrying out loads by a debtor. Tax law, taking as a role model solutions from civil law, uses its own securing institution which is regulated in the act of Tax Regulations. The securing performs accessory function according to execution itself, securing proceedings are proceedings special to executive proceedings. Tax regulations constitutes four possible forms (modes) of securing of carrying out tax obligations: securing tax payer's property in the form of executive proceedings regulations in administration, tacit mortgage, fiscal pledge and valid from 1 September this year form which is implemented by accepting by the tax organ, due to a motion of a party, securing of carrying out obligations described in a decision of a securing. The circumstances of establishing the securing will be certain activities of a person obliged to fulfill services. They can be established both before the deadline of tax paying (if the tax payer permanently does not pays demanded tax obligations or disposes the property in such a way that execution can be made difficult or impossible to carry out) and when the deadline of tax paying is already missed i.e when there is tax arrears.
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