- Tytuł:
-
Opinia prawna w sprawie zgodności z przepisami Konstytucji RP proponowanego podatku obrotowego (lub innego podatku dopuszczonego przez polski system prawny) obciążającego sklepy wielkopowierzchniowe
Legal Opinion on the compliance of the proposed sales tax (or other tax authorized by the Polish legal system) borne by the supermarkets, with the provisions of the Constitution of the Republic of Poland - Autorzy:
- Dzwonkowski, Henryk
- Powiązania:
- https://bibliotekanauki.pl/articles/16647449.pdf
- Data publikacji:
- 2012
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
sales tax
supermarkets
Constitution - Opis:
- 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.
- Źródło:
-
Zeszyty Prawnicze BAS; 2012, 2(34); 169-178
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł