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1
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Opinia prawna na temat wyroku Trybunału Sprawiedliwości Unii Europejskiej z 7 marca 2017 r. w sprawie prejudycjalnej C-390/15 RPO

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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
2
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Prawnofinansowa ocena art. 25 ustawy o finansowaniu zadań oświatowych

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2018
|
issue 1(57)
206-223
EN
As a consequence of the solution provided by Article. 25 of the Act and solutions planned at the level of the Regulation on the manner of dividing the educational part of the general subsidy for local government units in 2018, the previous subsidy calculated with consideration of the number students of particular types of schools (including general secondary schools for adults, post-secondary schools) has been divided into two parts: “for participation in classes”, which is unconditional and “for passed exam”, which is conditional and depends on the effectiveness of education. This solution implements a postulate of the Supreme Chamber of Control. As a result of the adopted solutions in case of schools with low level of passing of exams, a subsidy applied to them will be lower than before. Finally, there may be a significant reduction in the amounts of subsidies concerning to adult students in relation to the current level. If the new solution is not neutral for subsidized institutions, violations of the rule of equal treatment of entities running educational institutions may occur.
3
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Opinia prawna w sprawie analizy świadczeń i podatków, jakie jest zobowiązany ponosić pracodawca zatrudniający osobę na umowę‑zlecenie, jeżeli zleceniobiorca ma już umowę o pracę na pełny etat, oraz zatrudniający studenta studiów podyplomowych na umowę‑zlecenie, jeżeli student nie osiągnął 26. roku życia i ma umowę o pracę na pełny etat

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2014
|
issue 2(42)
247-251
EN
The scope of the employer’s obligation to make contributions is determined by the question of whether the employer concluding a civil law contract with a person maintains at the same time an employment relationship (of full‑time nature) with that person, or whether that person is employed under a contract of employment with another employer. The author claims that in the first case the employer is obliged to make old‑age, disability and accident contributions for that person, in respect of both the contract for employment and civil law contract. In contrast, the entity concluding a civil law contract with a person who maintains an employment relationship with another entity, it is not obliged to make such contributions. The same rules apply to the employment of a postgraduate student.
4
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Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej działalność gospodarczą

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2014
|
issue 3(43)
187-194
EN
The opinion states that if, on the basis of a tax legislation, only one of the spouses is the subject of the tax law, then the other spouse cannot be regarded as a taxpayer, also under the provisions of the Fiscal Penal Code. The analysis does not rule out the possibility that the other spouse be considered the subject of the tax, if he/she is engaged in business (financial) affairs of the taxpayer – including the keeping of tax records – but excluding the activities limited to assistance in the keeping of tax records, if such activity is not associated with a specific decision‑making autonomy of the spouse in this regard.
5
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Opinia prawna w sprawie zgodności z Konstytucją RP poselskiego projektu ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2014
|
issue 1(41)
236-240
EN
In the author’s view, the extension of investment tax allowance does not violate the principle of equality before the law, enshrined in Article 32 of Poland’s Constitution. However, he raises doubts about Article 26c para. 2 of the bill which is imprecise. In consequence, it is possible to interpret it in a way that allows the taxpayer benefitting from innovation allowance to deduct initial value of fixed assets, intangible or legal assts, not only from income achieved from non‑agricultural business activity, but also from other sources. According to the author, the bill does not meet the standards of sufficient definiteness of legal provisions, which is particularly applicable to tax law, thereby violating Article 2 in conjunction of Article 217 of the Constitution.
6
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Opinia prawna w sprawie opodatkowania zagranicznych firm będących właścicielami wielkich sieci handlowych (tzn. sieci sklepów wielkopowierzchniowych lub sieci mniejszych sklepów)

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2012
|
issue 2(34)
159-168
EN
Existing provisions concerning tax on goods and services impose on foreign companies, including large retail chains, the same tax obligations as those that apply to domestic companies, while these networks are not able to benefit from the same exemptions because of the subjective volume of trading achieved. The Polish income tax law does not offer any preferential treatment to large network operators, making the amount of tax dependent on the type of business or on the origin of shareholders equity traders. In addition foreign companies can be taxed in a preferential way in the case of property taxes, because the municipal council may introduce non-statutory exemption in question on assets with trade network which carries out its activities.
7
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Ocena skutków regulacji zawartych w komisyjnym projekcie ustawy o zapewnieniu godnej pamięci i należytej ochrony miejscom spoczynku Bohaterów Powstania Warszawskiego oraz innych osób zasłużonych w walkach o niepodległość i suwerenność Państwa Polskiego (druk sejmowy nr 2920)

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Dzwonkowski H.
Zeszyty Prawnicze BAS
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2018
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issue 4(60)
135-142
EN
The bill regulates matters related to the protection of historical memory about persons of mertit participating in struggles for the independence and sovereignty of Poland, in particular in the Warsaw Uprising. Entry into force of the proposed act will cause financial effects for the state budget in the form of increased spending. The explanatory statement to the bill not include any information about the costs, even estimated ones, of maintaining and renovating burial places covered by the prohibition on reburial, as well as about the criteria for distribution of funds intended for financing the purposes determined in the Act. Moreover sources of funds of the state budget from which the undertakings provided in bill would be financed have not been specifies. The author also expresses doubts about the compatibility of the procedure for issuing the decision on the prohibition of using the grave for reburial with Article 2 of the Constitution of the Republic of Poland, due to its rudimentary character, which results in the lack of legal certainty.
8
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Skutki prawne zaciągania przez samorządy terytorialne kredytów konsolidacyjnych w świetle obowiązujących regulacji ustawy o finansach publicznych wraz z oceną możliwości dokonania zmian w tym zakresie

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2018
|
issue 3(59)
188-197
EN
Within the current state of law, all activities related to contracting a consolidation credit must be included as a revenue and expenditure in the budgetary resolution of a local self-government unit, at the same time affecting the amount of an individual debt ratio. There is no legal basis for directing instructions to the Regional Audit Chambers to change an interpretation of the currently binding legal norms. An amendment to the Act on Public Finances is in the process of drafting, aiming at making possible for local self-government entities to restructure debt through, inter alia, repayment of the existing debt with a new, more favorable consolidation debt.
9
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Dopuszczalność uznania środków finansowych pobieranych przez wojewódzką stację sanitarno-epidemiologiczną z tytułu zawartych umów z innymi wojewódzkimi stacjami sanitarno-epidemiologicznymi na wykonywanie badań porównawczych za dochód budżetu państwa

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Dzwonkowski H.
Zeszyty Prawnicze BAS
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2018
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issue 1(57)
181-186
EN
Sanitary and epidemiological stations collect fees from controlled entities within the jurisdiction of individual authorities of the State Sanitary Inspection. They can also raise funds from the sale of commissioned services. Funds from services provided by stations constitute state budget revenues. There are no obstacles to inclusion in the scope of these services of comparative tests performed for other VSES under cooperation agreements, in order to jointly implement the necessary research, provided that the execution of these tests can be considered as “sale of commissioned services”.
10
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Opinia prawna dotycząca uzasadnienia prawnego procedury określania przez organy celne podatku akcyzowego na samochody osobowe zarejestrowane za granicą jako samochody ciężarowe, zgodnie z przepisami o ruchu drogowym

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2013
|
issue 2(38)
203-213
EN
The opinion addresses legal aspect of the functioning of the customs authorities in relation to imposition of excise duty on commercial vehicles (lorries), based on the road traffic regulations. In the author’s view, an indispensable condition for a proper classification of a vehicle (and, hence, the arising of a tax obligation) is the establishment of the status of that vehicle on the day the tax obligation arises. The Act on Excise Duty is a basic legal source in this area.
11
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Opinia prawna w sprawie zgodności z przepisami Konstytucji RP proponowanego podatku obrotowego (lub innego podatku dopuszczonego przez polski system prawny) obciążającego sklepy wielkopowierzchniowe

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Dzwonkowski H.
Zeszyty Prawnicze BAS
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2012
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issue 2(34)
169-178
EN
Article 1, Article 2 and Article 84 of the Constitution of the Republic of Poland state that there is no obstacle to the placing of sales tax charged only to certain categories of taxpayers, as long as its main objectives will be sufficiently justified by the protection of particular constitutional values. The introduction of sales tax charged only on the supermarkets may be also considered compatible with the provisions of Article 32 of the Constitution provided that it protects constitutional values. From a subjective point of view, large-format stores category does not appear to satisfy the condition required for tax generality by definition. At the moment there isn’t any legal possibility of introducing to the Polish tax system of a turnover tax or any other tax borne solely by supermarkets.
12
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Opinia prawna w sprawie ulg dla przedsiębiorstw budowlanych, które nie otrzymały w terminie zapłaty zleceniodawcy

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2012
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issue 4(36)
235-239
EN
The article provides an answer to the question whether the proposal for change in current legislation by shifting an obligation to pay VAT on to the contractor, in the event that he fails to make payment by the due date, provided that the supply of good or services has been completed, is in conformity with Article 63 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and other regulations of the European Union on VAT. In the conclusion, the author claims that the legislative solution under which a tax obligation would arise on the part of the part of the person to whom services are supplied only after the due date of payment in the event that he fails to pay in the due date, does not seem to have sufficient support in the VAT Directive.
13
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Opinia prawna w sprawie oceny zgodności z Konstytucją RP przedstawionego przez Prezydenta RP projektu ustawy o zmianie ustawy – Ordynacja podatkowa oraz niektórych innych ustaw

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2015
|
issue 2(46)
67-80
EN
It was stressed that although the in dubio pro tributario principle is a rule of interpretation of tax law, its adoption in the wording proposed in Article 2a and Article 70 § 4a of the Tax Ordinance Act may raise doubts as to its application, due to the lack of transitional provisions and a clear and precise formulation of this legal provision. Failure to incorporate intertemporal rules may undermine the principles of citizens’ trust in the state, legal certainty and social justice in cases in which there has been a suspension of the limitation period in relation to tax liabilities. The author makes an assumption that the application of the principle according to which doubts are interpreted in favour of the taxpayer, may lead to violation of the constitutional limits of tax burdens imposed under Articles 84 and 217 of the Constitution. Moreover, the author declares the constitutionality of some provisions amending certain laws: Act on Economic Freedom, Tax Ordinance Act, Natural Persons’ Income Tax and Corporate Income Tax Act.
14
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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)

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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.
15
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Ocena skutków regulacji zawartych w poselskim projekcie ustawy Karta Praw Podatnika

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2020
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issue 1(65)
153-162
EN
In the opinion of the author, the draft provisions duplicate the existing regulations in the field of taxpayer’s rights arising from the Constitution of the Republic of Poland and the Tax Ordinance. However, the implementation of the goal assumed by sponsors of the bill is desirable and would certainly meet with a positive public perception. The author emphasizes that an alternative solution could be the development of an act constituting an exhaustive set of taxpayers’ rights and the corresponding obligations of tax authorities, on a legal basis arising from the Constitution or laws.
16
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Opinia prawna na temat określenia zasad opodatkowania dochodów wypłacanych spółce matce przez spółkę córkę w przypadku różnej rezydencji podatkowej w ramach Unii Europejskiej

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2017
|
issue 2(54)
242-251
EN
According to the author basis of a consideration is the Council’s Directive 2011/96/EU of 30th November 2011 on the Common System of Taxation applicable in the Case of Parent Companies and Subsidiaries of Different Member States. According to its rules, it is important that both a parent company and a subsidiary one have registered offices for tax purposes in different Member States. Another crucial thing is the avoidance of double taxation in an economic meaning regarding income pay out to the parent company by the one. Furthermore Article 5 of the above-mentioned directive states a principle, according to which a profit paid to a parent company by a subsidiary one is exempt from tax deducted with regard to a source of a revenue. Article 5 fulfills the assumption that double taxation in a legal meaning ought to be eliminated.
17
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Opinia prawna na temat statusu zakładu aktywizacji zawodowej w prawie podatkowym

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2014
|
issue 3(43)
195-202
EN
From the analysis presented in this opinion it is possible to assume that the supported employment enterprise, created by a local self‑government authority, which operates in the form of budgetary entity and is a taxpayer on the property in its possession. The author presents a view according to which the municipality is the organizer of that enterprise which is operated by a self‑government budgetary entity. It was also claimed that the self‑government budgetary entity, as the operator of supported employment enterprise, is required to transfer payments to the latter. In contrast, the municipality is the entity entitled to receive compensation for lost tax revenue, resulting from the real estate tax exemption, regardless of whether it is also the organizer of the supported employment enterprise which is entitled to that exemption.
18
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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

100%
Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2016
|
issue 3(51)
163-169
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.
19
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Opinia prawna w sprawie propozycji zmian w ustawie o podatku od towarów i usług zgłoszonych przez Urząd Marszałkowski Województwa Dolnośląskiego

100%
Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2016
|
issue 2(50)
217-227
EN
The article provides an analysis of the justifiability of amending the Goods and Services Tax Act in response to the judgment of the Court of Justice of the European Union and the resolution of the Supreme Administrative Court, which concerned the recognition of municipal budgetary entities (local and regional budgetary establishments) as a VAT taxpayer. The author states that since the ECJ and national judicial authorities unanimously refuse to award to these entities the status of a taxable person., there is no need to amend the provisions in question.
20
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Opinia prawna w sprawie naliczania podatku od towarów i usług w związku ze sprzedażą użytków rolnych na publiczne inwestycje drogowe w zależności od tego, czy rolnik rozlicza podatek VAT na zasadach ogólnych bądź ryczałtowych

100%
Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2015
|
issue 4(48)
231-249
EN
Sale of agricultural land for the purposes of public road projects by farmers, irrespective of whether he adheres to general rules or lump-sum basis, is a payable supply of goods referred to in the Act on VAT. Farmers who sell of land for the purposes of investment in roads do not always have to be recognized as persons acting within the terms of these transactions as VAT payers. In the case of sale of agricultural land by the so-called “flat-rate farmer” there is a high probability that that supply will benefit from the exemption from tax under the provisions of the Act on VAT. Tax exemption contained in Article 43 para. 1 subpara. 3 of the Act will not be applicable to farmer performing a taxable business according to general rules.
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