Temat: polish tax law - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Taxing Bitcoin Transactions Under Polish Tax Law / Opodatkowanie Obrotu Bitcoinami Na Gruncie Przepisów Polskiego Prawa Podatkowego
Autorzy:: Kowalski, Patryk
Powiązania:: https://bibliotekanauki.pl/articles/632954.pdf
Data publikacji:: 2015-08-01
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:: bitcoin
tax
transactions
polish tax law
virtual currency
digital currency
PIT
CIT
VAT
PCC
podatki
obrót
polskie prawo podatkowe
wirtualne waluty
cyfrowe waluty
Opis:: Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment. Bitcoins are one of such currencies and their popularity in Europe and in Poland has been growing. Hence it is a good time to consider to what extent Polish law is prepared to face the phenomenon and what potential problems may arise from it for the judicial system. The main objective of the paper is to analyse Polish tax regulations in the context of bitcoin transactions, as broadly understood.
W ciągu ostatnich lat można zaobserwować zjawisko cyfrowych walut - cyfrowych reprezentacji jakiejś wartości, które przekazywane są za pośrednictwem technologii informatycznej i są stosowane jako środek wymiany, ale nie mają statusu oficjalnego środka płatniczego. Jednym z rodzajów takich walut są bitcoiny, które stają się coraz popularniejsze w Europie i także w Polsce. Dlatego warto zastanowić się czy polskie prawo jest przygotowane na to zjawisko i zastanowić się jakie ewentualne problemy mogą nastąpić w praktyce wymiaru sprawiedliwości. Głównym celem niniejszej publikacji jest analiza przepisów polskich ustaw podatkowych w kontekście szeroko rozumianego obrotu bitcoinami.
Źródło:: Comparative Economic Research. Central and Eastern Europe; 2015, 18, 3; 139-152
1508-2008
2082-6737
Pojawia się w:: Comparative Economic Research. Central and Eastern Europe
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Selected Tax Rules in the Polish Financial Law Literature
Autorzy:: Zieliński, Robert
Powiązania:: https://bibliotekanauki.pl/articles/2154954.pdf
Data publikacji:: 2022-09-15
Wydawca:: Akademia Leona Koźmińskiego w Warszawie
Tematy:: tax rules
Polish financial law
rational tax system
Opis:: The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.
Źródło:: Krytyka Prawa. Niezależne Studia nad Prawem; 2022, 13, 3; 184-198
2080-1084
2450-7938
Pojawia się w:: Krytyka Prawa. Niezależne Studia nad Prawem
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

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

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