- 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