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Wyświetlanie 1-15 z 17
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:
Przyczyny odmowy udzielenia radnym gminy informacji o działalności spółki komunalnej
Reasons for refusal to provide gmina councillors with information about activities of a municipal company
Autorzy:
Zięty, Jakub Jan
Powiązania:
https://bibliotekanauki.pl/articles/2196799.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
municipal company
communal legal person
gmina councillor
control
local government
Opis:
The subject of the article is the analysis of the rights of councillors regarding an individual oversight of municipal companies. The article identifies interpretation problems that may arise in the exercise of these powers. Doubts may concern the definition of entities obliged to provide information, linking the scope of information with the mandate exercised by a gmina (commune) councillor. Additionally, the problem of refusal or failure to provide information to councillors arises. If such information is classified as public, councillors may attempt to obtain it only according to the relevant statute. However, if this qualification is taken into account, the introduction of separate provisions, which are not sanctioned, raises doubts.
Źródło:
Zeszyty Prawnicze BAS; 2021, 3(71); 55-78
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Konsekwencje prawne działania organu osoby prawnej – Polskiego Związku Łowieckiego – w niepełnym składzie
Legal consequences of action by an incomplete body of a legal person – the Polish Hunting Association
Autorzy:
Sobolewski, Przemysław
Powiązania:
https://bibliotekanauki.pl/articles/27312920.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Hunting Act
Civil Code
Commercial Companies Code
Opis:
Neither the Hunting Act provisions, nor the Statutes of the Polish Hunting Association define the legal consequences of the action of the incomplete Hunting Council. Provisions of the Civil Code may apply to Council resolutions of a civil law nature. It is doubtful if jurisprudence developed in relation to commercial companies may be applied to the Association’s bodies, due to the significant differences between such companies and the Polish Hunting Association. When applying the principles developed in jurisprudence, it is important to note that, according to the Supreme Court, formal defects concerning the adoption of resolutions that do not affect the contents of the adopted resolution do not affect its legitimacy.
Źródło:
Zeszyty Prawnicze BAS; 2023, 3(79); 247-256
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwość zawarcia umowy o pracę przez osobę ubezwłasnowolnioną całkowicie lub przez jej opiekuna prawnego
Admissibility of concluding an employment contract by a completely legally incapacitated person or through the legal guardian
Autorzy:
Dzienisiuk, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/2216011.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
labour law
natural person
disabled persons
Opis:
According to the author, it should be recognized that it is admissible to conclude an employment contract, to which a completely incapacitated person would be a party. In such a case, the contract should be concluded by a guardian of such a person. Employment of a totally legally incapacitated person should meet the requirements of the Act on Vocational and Social Rehabilitation and Employment of Disabled Persons, including those relating to the performance of work in sheltered employment conditions or in a position adapted by the employer to the needs of such person. The assessment of the admissibility of employing a completely legally incapacitated person in a kindergarten as a janitor should be performed assessing each case individually, taking into account the cause of incapacitation and the scope of facilitations introduced by the employer.
Źródło:
Zeszyty Prawnicze BAS; 2020, 4(68); 212-219
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat prawa posła do uposażenia w sytuacji odpłatnego wydzierżawienia gruntów rolnych
Legal opinion on Deputy’s right to salary when in a situation of a to non-gratuitous lease of agricultural land
Autorzy:
Karolczak, Joanna M.
Powiązania:
https://bibliotekanauki.pl/articles/2215739.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
compensation
natural person
declaration of assets
income tax
Register of Interestsof
Opis:
When it comes to the income received from tenancy or lease the vital thing is to qualify them as an economic activities. If the tenancy or lease are undertaken by a Deputy on a large scale what allows to qualify that activity as an economic activity, the Deputy is deprived of the right to salary. But if that sort of Deputy’s activity is not qualified as undertaking of an economic activity, the Deputy ought to reveal income received from that activity because revealing this income is necessary to assess requirement of profitability flowing from the Resolution no. 26 of the Presidium of the Sejm of 25th September 2001. Introduction in an internally binding act – such the above-mentioned resolution – of prerequisites for deprivation of a Deputy’s salary may lead to an inconformity of that resolution with Article 25 para. 2 of the Act on Exercise of the Mandate of a Deputy or Senator.
Źródło:
Zeszyty Prawnicze BAS; 2017, 2(54); 189-196
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza stopnia implementacji postanowień konwencji dotyczących bezpaństwowców z 1954 r. i 1961 r. w prawie polskim
Analysis of the degree of implementation of provisions of the conventions on stateless persons of 1954 and 1961 in the Polish legal system
Autorzy:
Mik, Cezary
Powiązania:
https://bibliotekanauki.pl/articles/2215770.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
foreigner
stateless person
citizenship
ratification
international agreement
Opis:
The subject of the opinion is an analysis of the degree of implementation of provisions of the Convention relating to the Status of Stateless Persons of 1954 and the Convention on the Reduction of Statelessness of 1961 in the Polish legal system, in particular: determination of the rules of the Conventions which are present in Polish law; an analysis of possible inconsistencies between the Conventions and Polish law; an indication of legislator’s obligations that would arise, if Poland became bound by these Conventions.
Źródło:
Zeszyty Prawnicze BAS; 2018, 3(59); 71-92
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:
Możliwość pociągnięcia do odpowiedzialności dziennikarza za opublikowanie informacji o karalności osoby publicznej mimo faktu zatarcia tej karalności
Legal responsibility of a journalist for publishing information about the criminal record of a public person despite the expungement of the record
Autorzy:
Karolczak, Joanna M.
Powiązania:
https://bibliotekanauki.pl/articles/2207009.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal rights
Civil Code
Criminal Code
Press law
defamation
Opis:
In the opinion of the author, expungement of a criminal record neither repels the conviction, nor it constitutes an equivalent of an acquittal, or it completely restores the state existing before the conviction. Despite this fact, in some situations the fact of having previously committed a crime may be taken into account. A person who publicly raises his objection against a person discharging a public function does not commit a crime provided that is the objection is true and serves to protect a socially justified interest. On the other hand, providing selective information about a conviction of a public person without simultaneous information about the expungement contradicts the principles of journalistic integrity and form a basis for a civil liability for infringement of personal rights.
Źródło:
Zeszyty Prawnicze BAS; 2019, 4(64); 211-226
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat możliwości wliczania w koszty działalności gospodarczej amortyzacji samochodu osobowego będącego współwłasnością małżeńską
Legal opinion on the admissibility of inclusion into the cost of economic activity of depreciation of a passenger car which is jointly owned by a marriage couple
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/11875406.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
marriage
natural person
income tax
motor vehicles
property
Opis:
The opinion addresses the issue of inclusion of passenger car depreciation into revenue earning costs by natural persons conducting a non-agricultural economic activity, where that car is their joint matrimonial property. The author claims that, under the existing legal framework, such a car might be subject to depreciation for taxation purpose, provided that the requirements for inclusion thereof in the category of fixed assets are met. It does not matter whether such property is a joint property of persons married to each other or not. In this respect, the lawmaker does not impose any additional limitations, other than general rules for classification of fixed assets.
Źródło:
Zeszyty Prawnicze BAS; 2013, 2(38); 214-218
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej działalność gospodarczą
Legal opinion on whether the spouse of the natural person performing business may be considered a taxpayer under the provisions of the Fiscal Penal Code
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/11543078.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Polska
Fiscal Penal Code
marriage
tax law
Opis:
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.
Źródło:
Zeszyty Prawnicze BAS; 2014, 3(43); 187-194
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat statusu postępowania karnego toczącego się wobec osoby, która uzyskała mandat posła na Sejm RP w trakcie kadencji
Legal opinion on the status of the criminal proceedings pending against the person who obtained the mandate of a Deputy to the Sejm of the Republic of Poland during the term of office
Autorzy:
Odrowąż-Sypniewski, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/11543129.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Deputy
mandate
criminal proceedings
Opis:
According to the author, the provisions of the Act on the Exercise of the Mandate of a Deputy or Senator leave no doubt that in the case of Deputies who have received the seat during the term of the Sejm, the rule on the suspension of criminal proceedings applies only to criminal proceedings initiated before date of assuming the seat, i.e. prior to the day of publication in Monitor Polski of the order of the Marshal of the Sejm concerning filling of the mandate. As indicated in the opinion, a Deputy, against whom criminal proceedings has been instituted before the day of his/her election, may apply to the Sejm with a request for suspension of criminal proceedings until the expiry of the mandate.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 187-190
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie określenia zasad opodatkowania przychodów funkcjonariuszy Służby Więziennej z tytułu pomocy finansowej, o której mowa w art. 184 ust. 1 ustawy o Służbie Więziennej
Legal opinion on the rules of taxation of gains of the functionaries of the Prison Service from financial assistance referred to in Article 184 (1) of the Act on the Prison Service
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/11877018.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
natural person
income tax
prison service
Opis:
The opinion deals with the rules of taxation of gains from financial assistance for acquiring accommodation, available for functionaries of the Prison Service who are in active service. The analysis covers the existing legal framework, as well as court and administrative practice in this area. The author points out that the said assistance meets the criteria to be considered revenue resulting from a services relationship within the meaning of the Natural Persons’ Income tax Act. This revenue is not exempt from income tax, and the Act does not specify separate (other than general) rules for establishing the moment of obtaining revenue fro that type of benefits. In such case, general principles are applicable, regardless of whether the assistance is deemed nonrefundable at the time of payment or after fifteen years of service.
Źródło:
Zeszyty Prawnicze BAS; 2013, 2(38); 219-225
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie uprawnień obywateli pozbawionych wolności w zakresie realizacji prawa do organizowania i udziału w zbiórce podpisów pod obywatelskim projektem ustawy
Legal opinion on the rights of citizens deprived of their liberty in relation to the exercise of the right to organize and participate in the collection of signatures in support of a bill initiated by citizens
Autorzy:
Skotnicki, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/2216051.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
citizens’ legislative initiative
person deprived of liberty
promotional campaign on behalf of a citizens’ bill
legislative initiative committee
Opis:
This opinion indicates that Polish citizens deprived of freedom and staying in prisons or remand centers, who have the right to vote in elections to the Sejm and are entitled to fully enjoy civil and political rights, therefore have a full right to participate in the submission of a bill initiated by citizens, as referred to in Article 118 para. 2 of the Constitution. In particular, they may establish a legislative initiative committee, and act as an agent of such a committee or his/her deputy. The exercise of this right cannot, however, lead to evade disadvantages related to the actual situation of the convicted person or a person suspected of committing a crime.
Źródło:
Zeszyty Prawnicze BAS; 2016, 1(49); 64-72
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat poselskiego projektu ustawy o zmianie ustawy – Prawo o ustroju sądów powszechnych oraz ustawy o skardze na naruszenie prawa do rozpoznania sprawy w postępowaniu przygotowawczym prowadzonym lub nadzorowanym przez prokuratora i postępowaniu sądowym bez nieuzasadnionej zwłoki
Legal opinion on a Deputy’s bill to amend the Act – Law on Common Courts Organization and the Act on the Complaint for Violation of the Right of a Person to Have his/her Case Heard in Preparatory Proceedings Conducted or Supervised by a Public Prosecutor and in a Judicial Proceedings without undue Delay
Autorzy:
Bojańczyk, Antoni
Powiązania:
https://bibliotekanauki.pl/articles/12270930.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Minister of Justice
bill
common court
Opis:
The author claims that specific legal instruments in the so‑called external administrative supervision over the activities of the courts, which – according to the above‑mentioned bill – are to be granted to the Minister of Justice, do not enter into the realm of judicial independence, nor do they relate to the substance of the hearing of cases. Therefore, they are consistent with the constitutionally enshrined principle of judicial independence and the principle of division and balance between the legislative, executive and judicial powers.
Źródło:
Zeszyty Prawnicze BAS; 2013, 3(39); 149-154
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat poselskiego projektu ustawy o zmianie ustawy – Prawo o ustroju sądów powszechnych oraz ustawy o skardze na naruszenie prawa do rozpoznania sprawy w postępowaniu przygotowawczym prowadzonym lub nadzorowanym przez prokuratora i postępowaniu sądowym bez nieuzasadnionej zwłoki
Legal opinion on a Deputy’s bill to amend the Act – Law on Common Courts Organization and the Act on the Complaint for Violation of the Right of a Person to Have his/her Case Heard in Preparatory Proceedings Conducted or Supervised by a Public Prosecutor and in a Judicial Proceedings without undue Delay
Autorzy:
Czarny, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/12274181.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
common courts
Minister of Justice
Opis:
The author finds the submitted proposal for amendments to be consistent with the Constitution of the Republic of Poland. The above‑mentioned proposal extends the competence of the Minister of Justice in the field of supervision of administrative activity of the common courts, which is however limited to new opportunities for obtaining information of the activities of the courts, and does not breach the balance of powers principle. In the author’s view, in the proposed Article 37f §1 (2) of the Law on Common Courts Organization a reservation should be added to explain that it is just about the exercise by the Minister’s of Justice actions “specified in the Act” that are indispensable to counter the irregularities in the administrative work of the courts, or to be applied in case of their occurrence. Moreover, he raises objections to the proposed Article 37f § 1 (3) of the above‑mentioned Act, according to which an external administrative supervision has to include “an analysis and assessment” of application of the law by the courts. That provision is in conflict with Article 8 (2) of the Act and lacks precision. According to the author, it would be advisable to supplement the proposed bill with an obligation to adjust the implementing provisions to the amended Act and to extend the period of vacatio legis.
Źródło:
Zeszyty Prawnicze BAS; 2013, 3(39); 168-177
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
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