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Wyświetlanie 1-15 z 19
Tytuł:
Opinia prawna w sprawie opodatkowania zagranicznych firm będących właścicielami wielkich sieci handlowych (tzn. sieci sklepów wielkopowierzchniowych lub sieci mniejszych sklepów)
Legal Opinion on the taxation of foreign companies, which own large retail chains (ie, large retail chains or networks of smaller shops)
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/16647445.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
taxation
foreign companies
income tax law
large retail chains
Opis:
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.
Źródło:
Zeszyty Prawnicze BAS; 2012, 2(34); 159-168
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania przychodów (dochodów) z najmu długoterminowego mieszkań
Rules of taxation of income (revenue) from long-term lease of apartments
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2215779.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
apartment
rent
income tax
Opis:
Tenancy of an apartment (both long and short-term ones) may be classified as two different sources of income: a non-agricultural business activity or lease, sublease, tenancy, subtenancy or other similar contracts. The boundary between these two sources of revenue is not clear and unambiguous. The current definition of a non-agricultural economic activity in conjunction with the lack of a definition of rent and lease as a separate source of income requires an intervention of the legislator, which should define rent and lease as a separate source of income for personal income tax purposes. The issue of a general interpretation by the Minister of Finance will not solve the current problems concerning the eligibility of revenues from rental of apartments.
Źródło:
Zeszyty Prawnicze BAS; 2019, 3(63); 243-260
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania umów sprzedaży maszyn rolniczych przez rolników ryczałtowych
Taxation rules regarding contracts of sale of agricultural machinery by flat-rate farmers
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2206810.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
farmer
Value Added Tax
rolnik
podatek VAT
Opis:
Contract of sale of agricultural machinery, concluded between two flat-rate farmers (the seller and the purchaser) will not be subject to the tax on civil law transactions. A farmer conducting a business activity – within the meaning of the VAT Act – may benefit from an exemption from the VAT tax as a flat-rate farmer (who delivers agricultural products originating from own agricultural activity or provides agricultural services), as well as a personal exemption which is described in the act regarding the so-called small taxpayers.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 193-199
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie przychodów z najmu lokalu przez osobę fizyczną nieprowadzącą działalności gospodarczej
Taxation of income from the rental of premises by a non-business individual
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2233943.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
lease
personal income tax
VAT
Opis:
The extent of legal and administrative obligations of the lessor depends on the type of lease. Income (revenue) generated from the lease of premises is taxed in the form of a registered lump sum under the rules set out in the Act on Lump-Sum Income Tax on Certain Income Earned by Natural Persons. The amount of income is determined on the basis of the rental agreement and other evidence, e.g. a transfer to a bank account or a receipt for cash. A taxpayer providing services of lease of (one or more) premises may benefit from a VAT exemption due to the subject of the lease or due to the amount of turnover achieved.
Źródło:
Zeszyty Prawnicze BAS; 2022, 4(76); 207-233
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reforma źródeł przychodów jako warunek konieczny przebudowy obecnego modelu opodatkowania dochodów
The reform of revenue sources as a precondition for reconstruction of the current income taxation model
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2215732.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
taxes
tax system
reform
Opis:
The article is devoted to the reform of the current income taxation model concerning natural and legal persons. It outlines the origin, structure and faults of the system having been in force for almost 30-years, referring to the results of the survey carried out by the Bureau of Research,aimed at protection of transparency and coherence of the Polish tax legislation. The last part of the article presents de lege ferenda postulates relating to the future reform. In the first place it should affect the current catalogue of revenue sources, what will enable the linkage between tax policy and socio-economic changes, the Poland has undergone over the past 25 years.
Źródło:
Zeszyty Prawnicze BAS; 2017, 3(55); 9-31
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych
Principles of taxation of income and turnover from the sale of products manufactured in agricultural farms
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2195396.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
taxes
agriculture
food products
direct sale
Opis:
The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.
Źródło:
Zeszyty Prawnicze BAS; 2021, 1(69); 189-215
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat możliwości zawarcia umowy o unikaniu podwójnego opodatkowania między Rzecząpospolitą Polską a Tajwanem
Legal opinion on the possibility of concluding an agreement on the avoidance of double taxation between the Republic of Poland and Taiwan
Autorzy:
Grzelak, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/6567748.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Taiwan
international agreement
Opis:
According to the view expressed in the opinion, currently Taiwan cannot be a party to an international agreement within the meaning of the existing Act on International Agreements of 2002. The conclusion of an agreement between the trade offices of both parties, which would be of private-law character, and which then would have influence on tax regulations in Poland and Taiwan, would have to result in changes in domestic statutory legislation. It is the only acceptable solution.
Źródło:
Zeszyty Prawnicze BAS; 2015, 3(47); 104-113
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie usług turystycznych w Niemczech – szczególna procedura VAT‑marża dla biur podróży
Taxation of travel services in Germany – special VAT margin scheme for travel agents
Autorzy:
Mirek, Ireneusz
Powiązania:
https://bibliotekanauki.pl/articles/11542774.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
EU Law
VAT
the special VAT margin scheme
travel agents
travel services
Germany (Federal Republic of Germany)
Opis:
The special VAT margin scheme for travel agents has its genesis in Art. 26 of the Sixth VAT Directive and now it is set out in Art. 306 to 310 of the Directive 2006/112. Where a travel agent, acting in his own name, uses the supplies and services of other taxable persons in the provision of travel facilities, all the transactions are to be treated as a single supply, subject to VAT in the travel agent’s Member State. The taxable amount is deemed to be the travel agent’s margin – the difference between the VAT‑inclusive cost to him of the supplies and services which he includes in the package which he sells and the price, exclusive of VAT, which he charges for that package. Some Member States, including Poland, apply the special VAT margin scheme regardless of whether the customer is actually the traveller or not (the customer approach). The remaining Member States, first of all Germany, apply the margin scheme only where the customer is the traveller (the traveller approach). That is why, it is necessary to analyse the German provisions on the VAT margin scheme.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 11-44
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat zasad opodatkowania dochodów uzyskanych z pracy najemnej wykonywanej poza granicami Polski przez osobę mającą miejsce zamieszkania w Polsce
Legal opinion on the rules on taxation of income from salaried employment outside Poland earned by a Polish resident
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2216621.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
natural person
income tax
international agreement
Opis:
An individual residing abroad is not subject to Polish tax jurisdiction in relation to the income acquired abroad. In the case of a taxpayer resident in Poland, returning from temporary stay abroad for work purposes, the amount of his income tax due in Poland, payable also on income earned abroad, will be calculated in accordance with the provisions of the Law on Income Tax from Individuals and the agreement on avoidance of double taxation concluded by Poland with the country in which the taxpayer had earned income (receipts). The situation of each such person may be different depending on the country in which he/she obtained income, as well as the fact whether - except for income earned abroad - he/she also obtained in this period income from sources located in Poland.
Źródło:
Zeszyty Prawnicze BAS; 2016, 3(51); 188-195
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnej skonsolidowanej podstawy opodatkowania osób prawnych (COM(2016) 683 final)
Legal opinion on the Proposal for a Council directive on a Common Consolidated Corporate Tax Base (COM (2016) 683 final)
Autorzy:
Kulicki, Jacek
Olejniczak, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/2212005.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union
taxation of legal persons
principle of subsidiarity
Unia Europejska
opodatkowanie osób prawnych
zasada pomocniczości
Opis:
The subject of the opinion is the proposal for a directive on a Common Consolidated Corporate Tax Base examined altogether with the proposal for a directive on a Common Corporate Tax Base (COM(2016) 685 final), as the second part of the same legal initiative of the European Commission. According to the authors, their introduction shall limit fiscal sovereignty of Member States. It might result in a  necessity of amendments of fiscal substantive law, organization of the tax administration, as well as tax procedures. Effects of the discussed draft rules regarding budget of the European Union and particular budgets of Member States are difficult to predict. Current analyses indicate that Poland might lose a part of its tax incomes. Adoption of the discussed rules shall have an influence on taxation of companies which are outside the subject-related scope of the directives, what raises concerns of constitutional nature. According to the authors, the proposal for a directive is incompatible with the principle of subsidiarity.
Źródło:
Zeszyty Prawnicze BAS; 2017, 1(53); 91-108
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnej podstawy opodatkowania osób prawnych [COM(2016) 685 final]
Legal opinion on the Proposal for a Council directive on a Common Corporate Tax Base (COM (2016) 685 final)
Autorzy:
Kulicki, Jacek
Olejniczak, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/2212006.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union
taxation of legal persons
principle of subsidiarity
Unia Europejska
opodatkowanie osób prawnych
zasada pomocniczości
Opis:
The subject of the opinion is a Proposal for a directive on a Common Corporate Tax Base examined altogether with the Proposal of a directive on a Common Consolidated Corporate Tax Base (COM(2016) 683 final) as the second part of the same initiative of the European Commission. Their introduction shall limit fiscal sovereignty of Member States. It might result in a necessity of amendments of fiscal substantive law, organization of the tax administration, as well as tax procedures. Effects of the discussed draft rules are regarding budget of the European Union and particular budgets of Member States difficult to predict. Current analyses indicate that Poland might lose a part of its tax incomes. Adoption of the discussed rules shall have an influence on taxation of companies which are outside the subject-related scope of the directives, what raises many concerns of constitutional nature. According to the authors, the proposal for a directive is incompatible with the principle of subsidiarity.
Źródło:
Zeszyty Prawnicze BAS; 2017, 1(53); 109-119
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat określenia zasad opodatkowania dochodów wypłacanych spółce matce przez spółkę córkę w przypadku różnej rezydencji podatkowej w ramach Unii Europejskiej
Legal opinion on the determination of taxation principles regarding income pay out to a parent company by a subsidiary one regarding different tax residency in the European Union
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/2215735.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
legal person
income tax
European Union
Opis:
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.
Źródło:
Zeszyty Prawnicze BAS; 2017, 2(54); 242-251
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat zgodności poselskiego projektu ustawy o zmianie ustawy o podatku akcyzowym z prawem Unii Europejskiej
Legal opinion on compliance of the bill to amend the Excise Tax Act (the representative of the sponsors. Deputy to the Sejm Wojciech Saługa) with the European Union law (BAS‑WAPEiM‑3175/12)
Autorzy:
Mirek, Ireneusz
Powiązania:
https://bibliotekanauki.pl/articles/11542712.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
energy
taxation
bill
European Union
Opis:
The author provides an analysis of the proposed amendment as to its consistency with Council Directive 2003/96/EC of 27 October 2003restructuring the Community framework for the taxation of energy products and electricity. He emphasizes consistency of the proposal with interpetative guidelines contained in the preamble to the Directive and with the provisions on due date of tax payment. He also proposes to extend the provisions concerning taxation of coal products (following the example of taxation of electricity) to include regulations about an entity representing the seller of coal products originating in another EU member state (this would – in conformity with the Directive – allow the the producer, trader, importer or fiscal representative to substitute the distributor for the fiscal obligations imposed upon it). The author emphasizes and accepts the inclusion in the proposed bill of the possibility to apply tax exemptions to coal products, as provided for in the Directive. He concludes that the proposed amendment is compatible with EU law.
Źródło:
Zeszyty Prawnicze BAS; 2014, 1(41); 207-223
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
CO₂ taxation and pricing of electricity, gas, district heating, and fuels
Opodatkowanie i ustalanie cen CO₂ dla energii elektrycznej, gazu, ciepłownictwa i paliw
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/32310618.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
Tematy:
tax
tax system
energy
gas
heating
fuels
Opis:
This article presents the changes to energy tax rates in Poland that were included in the December 2021 amendment to the tax acts. The author also describes the applicable VAT rates for electricity, gas, heating, and fuels. The article also points out the existence in Poland, outside the European Union Emissions Trading System, of an emission tax on certain fuels.
Źródło:
Zeszyty Prawnicze BAS; 2023, 4(80); 183-185
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Harmonizacja i uproszczenie niektórych przepisów w systemie podatku od wartości dodanej oraz wprowadzenie docelowego systemu opodatkowania handlu między państwami członkowskimi
The harmonization and simplifications of certain provisions in the system of value added tax and the introduction of a target system of taxation of trade between the Member States [COM(2017) 569 final]
Autorzy:
Kulicki, Jacek
Pawłowski, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/2215609.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax
European Union
VAT
Opis:
The proposed amendment of the Directive 2006/112/EC is a part of the construction of the target value added tax system concerning trade between EU Member States. It contains two types of provisions: firstly - outlining the final (target) VAT system, and secondly - bringing current solutions to the target model.
Źródło:
Zeszyty Prawnicze BAS; 2017, 4(56); 200-211
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
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