- Tytuł:
- Illegal tax state aid and law-making process – Polish perspective on the illegal tax state aid and its refund
- Autorzy:
- Tim, Artur
- Powiązania:
- https://bibliotekanauki.pl/articles/1163268.pdf
- Data publikacji:
- 2018
- Wydawca:
- Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
- Tematy:
-
European Union Law
Polska
Polish lawmaking process
Polish retail sales tax
State aid
refund of state aid
tax state aid - Opis:
- The admissibility of state aid has been strongly limited both by the European Union and the World Trade Organization, as a particular threat for the development of the free market. A legal basis for restriction of the state aid in the European Union is art. 107 Treaty of Functioning of the European Union, which includes also a prohibition of the state aid sourced in the tax regulations. Advanced regulations in the phase of making the law have been established in Poland to avoid inconformity between bills and European Union law, including granting illegal state aid. Although every bill is subject to the precise examination under the criterion of the conformity with the European Union law – Retail Sales Tax, introduced in 2016, had been recognized by the European Commission as the illegal state aid for the domestic enterprises, excluded from a scope of the new tax. In the Article the Author describes Polish regulations, adopted in order to avoid the inconformity between European and domestic law, as well as with domestic administrative practice. The Author indicates also rules concerning a refund of the illegal state aid, which are in contrary to the European Union law, but which make it more difficult to execute the European Commission decision, especially having regard the time of execution. The adopted methodology consists of the analysis of the international and domestic doctrine, European and domestic legal acts, judgments of the European and domestic courts, as well as decisions of the European Commission.
- Źródło:
-
World Scientific News; 2018, 109; 1-13
2392-2192 - Pojawia się w:
- World Scientific News
- Dostawca treści:
- Biblioteka Nauki
Artykuł