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Wyświetlanie 1-15 z 229
Tytuł:
Ocena rządowego projektu nowelizacji ustawy o podatku od towarow i usług oraz ustawy – Ordynacja podatkowa
Assessment of the governmental Bill on Amendment of the VAT Act and the Tax Ordinance Act
Autorzy:
Jacek, Kulicki
Powiązania:
https://bibliotekanauki.pl/articles/2215821.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax ordinance act
tax
bill
VAT
Opis:
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.
Źródło:
Zeszyty Prawnicze BAS; 2019, 2(62); 187-200
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Co dalej z projektem nowej ordynacji podatkowej?
What next with the draft of the new Tax Ordinance Act?
Autorzy:
Etel, Leonard
Powiązania:
https://bibliotekanauki.pl/articles/2206969.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
tax ordinance act
Opis:
The article presents arguments for adopting a new Tax Ordinance Act according to a draft prepared by the General Tax Law Codification Commission. The current regulations – as a result of subsequent amendments – introduced new instruments aimed at sealing the tax system. The disadvantage of the tax ordinance is the lack of regulations specific to modern acts of this type. The ordinance has been in force for over 20 years and due to objective reasons some of its norms have become outdated. The rules of legislative technique do not allow for their modification in many cases. This can only be done in a new statute. In the author’s opinion, the parliament should develop a new tax ordinance act based on the aforementioned draft.
Źródło:
Zeszyty Prawnicze BAS; 2019, 4(64); 9-22
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena petycji w przedmiocie zmiany ustawy o spółdzielniach mieszkaniowych, ustawy o petycjach, ustawy o cmentarzach i chowaniu zmarłych, ustawy o radiofonii i telewizji
Evaluation of the petition concerning the amendment of the Act on Housing Cooperatives, the Act on Petitions, the Act on Cemeteries and Burial of the Deceased, the Act on Radio Broadcasting and Television
Autorzy:
Sobieraj, Kamila
Powiązania:
https://bibliotekanauki.pl/articles/2194702.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
petition
housing
media freedom
cemeteries
Opis:
The petition comprises five separate proposals, including a petition for the establishment of a tenant supervision institution, for the introduction into the Act of Petitions of a provision obliging the legislator to consider any petition that meets formal requirements. The author is critical of the proposals for unrelated legislative changes postulated in the petition. They are difficult to implement, unfounded, inconsistent with the current legal order and sometimes also unconstitutional. They harm media freedom, the right to petition and the freedom of churches and religious associations to manage cemeteries.
Źródło:
Zeszyty Prawnicze BAS; 2022, 3(75); 213-226
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena zgodności z Konstytucją RP przepisów ustawy o zmianie ustawy o służbie cywilnej oraz ustawy o działach administracji rządowej
Assessment of conformity to the Constitution of the Republic of Poland of provisions of the Act Amending the Act on Civil Service and the Act on Departments of Governmental Administration
Autorzy:
Szmulik, Bogumił
Powiązania:
https://bibliotekanauki.pl/articles/2207011.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state official
Civil Service
governmental administration
Constitution
Opis:
The provisions subject to the Constitutional Tribunal’s assessment concern, inter alia, the employment on high rank positions in the Civil Service, the establishment of an employment relationship on the basis of appointment and the conditions and time requirements of work in the context of senior official positions related to the executive power. After analysing the proposed provisions, the author states that they all fully conform to the Polish Constitution.
Źródło:
Zeszyty Prawnicze BAS; 2019, 4(64); 227-242
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie ustawy z 22 grudnia 2015 r. o zmianie ustawy o Trybunale Konstytucyjnym
Legal opinion on the Act of 22 December 2015 amending the Constitutional Tribunal Act
Autorzy:
Karczmarek, Adam
Powiązania:
https://bibliotekanauki.pl/articles/2216049.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Constitutional Tribunal
constitution
Opis:
Provisions of the Act does not infringe the principle of independence of judges of the Constitutional Tribunal and the individual’s right to have his/her case heard without undue delay. Adoption of the solution according to which the Tribunal decides, as a rule, by a full bench is also consistent with the Constitution of the Republic of Poland. However, the finding that there have indeed been grounds for immediate entry into force of the amendment of the Constitutional Tribunal Act of 22 December 2015., is not obvious. Therefore, the arguments justifying the departure from the introduction of the period of vacatio legis should be clarified in the explanatory memorandum of the Act. In the author’s view, a provision requiring a qualified (2/3) majority for the Tribunal to adjudicate can be considered not to comply with Article 190 para. 5 of the Constitution. The legislature should consider, with a view to the future law, clarifying the content of the concept of particularly glaring cases used in Article 31a para. 1 of the Act. Worth considering is also the change in the order in which motions are heard, as referred to in Article 80 of the Act.
Źródło:
Zeszyty Prawnicze BAS; 2016, 1(49); 83-99
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna dotycząca projektu ustawy o zmianie ustawy – Prawo upadłościowe i naprawcze oraz niektórych innych ustaw
Legal opinion on a bill amending the Act – Bankruptcy and Restructuring Law and Some Other Act (Sejm Paper No. 226)
Autorzy:
Lackoroński, Bogusław
Powiązania:
https://bibliotekanauki.pl/articles/11542826.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
bankruptcy
Opis:
The bill makes it more possible to achieve the aim which is to provide for the possibility of debt adjustment of natural persons and the reduction or complete removal of barriers to access to debt adjustment. Despite a favorable assessment of the bill as a whole, the author points out the violation of the principle of equal protection of property rights and the principle of equality, which are enshrined in the Constitution. Moreover, the proposed Article 4917 does not dispel the doubts that have been reported by the doctrine in relation to the admissibility of its application to tax lien.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 178-186
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt ustawy o zmianie ustawy – Kodeks cywilny oraz ustawy – Kodeks postępowania cywilnego (druk sejmowy nr 1344)
Bill Amending the Act – Civil Code and the Act – Code of Civil Procedure (Sejm’s Paper no. 1344)
Autorzy:
Gutowski, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/2194626.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
Civil Code
civil proceedings
Opis:
The author of the opinion assesses that the proposed changes are largely the result of needs reported by the scientific and judicial community. However, the assumptions justifying the bill have not been fully implemented. In the context of the changes concerning the running of the limitation period relating to the motion for a summons to a conciliation session and to mediation, it was stressed that the bill in both cases does not refer to the effects of subsequent requests for summons to the conciliation session and the subsequent initiation of mediation. The author negatively assesses the change consisting in the introduction of a new premise of exploitation. He also does not see the need for changes in excluding from the group of persons liable for rent liabilities and fees for occupying premises adults who are unable to support themselves and who are dependent on their parents.
Źródło:
Zeszyty Prawnicze BAS; 2022, 1(73); 155-195
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat projektu ustawy o zmianie ustawy o diagnostyce laboratoryjnej oraz ustawy o działalności leczniczej
Legal opinion on a bill amending the Act on Laboratory Diagnostics and the Act on Therapeutic Activities
Autorzy:
Szydło, Marek
Powiązania:
https://bibliotekanauki.pl/articles/6578224.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
laboratory diagnostics
therapeutic activities
bill
Opis:
According to the author, Article 9 para. 2 of the proposed wording of the Act on Laboratory Diagnostics should expressly state that the resolution on the entry in the register of laboratory diagnosticians must be taken by the National Council of Laboratory Diagnosticians “immediately” after the adoption by this authority of a resolution in which it gives a person the right to practice the profession. In the draft provisions the legislature should not limit itself to succinct naming the profession of laboratory diagnostician an “independent” profession, but should also indicate in what such independence of the profession consists and how should be manifested. As pointed out by the author of the opinion, the proposed Article 6 para. 2 of the Act on Laboratory Diagnostics in its current wording is completely inconsistent with Article 16g para. 3 of the Act on the Professions of Physician and Dentist. The bill requires further legislative work.
Źródło:
Zeszyty Prawnicze BAS; 2015, 4(48); 107-125
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt SK 31/16
Case concerning the constitutional complaint of 30 August 2016 (signature act SK 31/16) concerning the Act on Pensions from the Social Insurance Fund
Autorzy:
Pawłowski, Szymon
Powiązania:
https://bibliotekanauki.pl/articles/2216108.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
pensions and benefits
Constitutional Tribunal
social security
Opis:
Provisions of the Act on Pensions from the Social Insurance Fund are contested by a citizen in an the extent that they grant the right to working disability pension not earlier than from a month in which the application was submitted, conform to the Constitution. A contradiction with Article 67 para. 1 of the Constitution, is perceived by the complainant in the assumption that the date from which the claim for payment of social security benefits may be requested, is the date of submission of the application instead of the date of an invalidity and the resulting working disability. In the complainant’s case there was a large difference between the time when the terms of acquiring the right to a pension were fulfilled and the moment in which when the application for the benefit was submitted. The legislator, in the case of retirement benefits, including permanent disability pensions, assumed as a rule that the right to retirement and working disability benefits arises from the date of meeting the conditions required to acquire that right
Źródło:
Zeszyty Prawnicze BAS; 2017, 2(54); 283-306
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wolność działalności gospodarczej i jej ograniczenia – uwagi na tle nowelizacji ustawy o transporcie drogowym z 11 maja 2012 r.
Opinion on the constitutionality of the Act of 11th May 2012 amending the Act on Road Transport
Autorzy:
Karczmarek, Adam
Powiązania:
https://bibliotekanauki.pl/articles/16647922.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
road transport
economic freedom
compatibility with the Constitution
Opis:
The new regulation which constitutes a restriction on freedom of economic activity is incompatible with Article 20, Article 22 and Article 31 paragraph 3 of the Constitution of the Republic of Poland. It would be difficult to prove that it meets the test of proportionality.
Źródło:
Zeszyty Prawnicze BAS; 2012, 3(35); 208-220
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia na temat przedstawionego przez Prezydenta RP projektu ustawy o zmianie ustawy – Ordynacja podatkowa oraz niektórych innych ustaw
Opinion on the Presidential bill amending the Tax Ordinance Act and some other acts (Sejm Paper No. 3018) (BAS-391/15A(2))
Autorzy:
Dębowska-Romanowska, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/2223674.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Tax Ordinance Act
Tax
bill
Opis:
The opinion indicates that from the point of view of the Polish constitution, there are no “irremovable doubts about the content of tax law” as proposed in the bill, because in such a situation the occurrence of tax obligation and, in particular, tax liability, is out of the question. This results from the fact that Article 217 of the Constitution establishes a very high requirements for a qualified specificity of tax bills. The author proposes a different method to formulate the wording of Article 2a of the Tax Ordinance Act, which assumes that there is no tax obligation nor tax liability beyond that which follows directly from the tax law.
Źródło:
Zeszyty Prawnicze BAS; 2015, 2(46); 81-85
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwość nowelizacji ustawy z 1936 r. o stosunku Państwa do Muzułmańskiego Związku Religijnego w Rzeczypospolitej Polskiej
Possibility of amending the Act of 1936 on the Relationship between the State and the Muslim Religious Union in the Republic of Poland
Autorzy:
Jastrzębski, Robert
Powiązania:
https://bibliotekanauki.pl/articles/2192832.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Muslim Religious Union
Islam
government administration
act
Opis:
According to the author of the legal opinion, the current provisions of the 1936 act, which apply to the Muslim Religious Union, became outdated after the Second World War. This state of affairs was aggravated by the entry into force of the Constitution of the Republic of Poland of 1997 and by the conflict existing within the Union. In the author’s opinion, it should be acknowledged that the situation that has arisen is already ripe for the creation of a new statute in this regard.
Źródło:
Zeszyty Prawnicze BAS; 2022, 2(74); 167-190
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia na temat projektów ustaw o zmianie ustawy o dochodach jednostek samorządu terytorialnego oraz ustawy o finansach publicznych
Opinion on a Deputies’ bill to amend the Act amending the Act on Local Government Revenue and Public Finance Act (Sejm Paper No. 2667) and the Government bill amending the Act on Local Government Revenue (Sejm Paper No. 2668) – from the point of view of their conformity with Polish Constitution and the extent to which these bills may be considered as an implementation of the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. K 13/11)
Autorzy:
Izdebski, Hubert
Powiązania:
https://bibliotekanauki.pl/articles/11543125.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income
public finances
bill
local government
Opis:
The Government bill is considered not to enforce the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. 13/11), as it only partially implements the necessary standards of the regional correctional compensatory mechanism. The Deputies’ bill, which takes into account all of the standards set out by the Constitutional Tribunal, receives a positive assessment. Moreover, the Deputies’ bill is considered as an attempt of a systemic implementation of the judgment, as it also includes changes aimed at correcting other provisions of the Act on Local Government Revenue units and the provisions of the Public Finance Act in relation to the compensatory corrective mechanism.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 113-121
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat przedstawionego przez Prezydenta Rzeczypospolitej Polskiej projektu ustawy o zmianie ustawy o stanie wojennym oraz o kompetencjach Naczelnego Dowódcy Sił Zbrojnych i zasadach jego podległości konstytucyjnym organom Rzeczypospolitej Polskiej oraz niektórych innych ustaw
Legal opinion on presented by President of Republic Act amending Act on Martial Law and Act on Competence of Commander‑in‑Chief of the Armed Forces and its subordination to constitutional authorities of Republic of Poland and other acts
Autorzy:
Szmyt, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/16611590.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
armed forces
martial law
security
Opis:
The opinion relates to presidential project amending Act on martial law and Act of competence of Commander-in-Chief of the Armed Forces and its subordination to constitutional authorities of Republic of Poland and other acts, which was introduced to Marshal of the Sejm on 10th of July 2011. This project amends Acts contained in its title and Act on State of Emergency and Act of state of natural disaster. Author stresses that legislator should pass laws, which brings new legal norms, which are not included in current law. In opinion of the Author, interpretation of current law shall provide to conclusion that presidential project contains norms, already binding at the moment of introducing the amendment. Author criticizes definition of “cyberspace”, proposed by the project. In Author’s opinion this definition is not precisely specified. At the end of the opinion, Author repeats the thesis that, he doubts in necessity of this amendment, presented at the begging.
Źródło:
Zeszyty Prawnicze BAS; 2012, 1(33); 172-176
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat zmiany ustawy – Kodeks karny
Legal opinion on an amendment to the Act – Penal Code
Autorzy:
Sakowicz, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/16729306.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Penal Code
genocide
Opis:
The author argues that the proposed provisions of Article 126c of the Penal Code – inasmuch as it penalizes the person who publicly and contrary to facts denies the crimes of genocide – should be assessed negatively. The expert points out that the content of the above-mentioned provisions is partly covered by personal and material scope of regulation of the current provisions of Article 55 of the Act on the Institute of National Remembrance as it concerns the denial of the crime against peace, humanity. He also claims that the proposed provisions concerning the offence of negationism, by making reference to “act of genocide” (whose elements are specified in Article 118 of the Penal Code), provides for too broad scope of penalization.
Źródło:
Zeszyty Prawnicze BAS; 2012, 4(36); 181-190
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 229

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