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    Wyświetlanie 1-6 z 6
    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
    Tytuł:
    Ewolucja rozwiązań prawych w sferze podatku przemysłowego jako element polityki podatkowej państwa polskiego w okresie międzywojennym
    The Evolution of Legal Solutions in the Field of Industrial Tax as Element of Tax Policy of the Polish State During Interwar Period
    Autorzy:
    Kwiecień, Sebastian
    Powiązania:
    https://bibliotekanauki.pl/articles/519001.pdf
    Data publikacji:
    2020
    Wydawca:
    Uniwersytet Jagielloński. Fundacja Utriusque Iuris
    Tematy:
    tax policy
    industrial tax
    industrial certificate sales tax
    enterprise
    Opis:
    Industrial tax, based on archaic solutions, has aroused opposition since the beginning of its operating, especially in the context of the introduction of turnover tax which was given the features of consumption tax, and the maintained industrial certificates were given the features of revenue tax. It should also be remembered that the industrial tax acts were extremely complicated in their content, the legislator in one act tried to regulate as many economic issues as it was possible. Adopted solutions concerning industrial tax allowed the legislator to obtain permanent incomings to the state budget, the size of which, however, varied depending on the period and the social and economic situation, on average constituted 10% of the total revenues of the state budget. Attempts to rationalize the system of collecting industrial tax and breaking with the principle of unevenness of this tax, therein a mechanical combination of income tax and turnover tax, were made by the Act of 25 April 1938 on turnover tax. The tax reform was the result of changes in the tax system long awaited by entrepreneurs, mainly in the area of industrial tax. Unfortunately, due to the start of the war, the regulations did not enter into force.
    Źródło:
    Forum Prawnicze; 2020, 3(59); 95-109
    2081-688X
    Pojawia się w:
    Forum Prawnicze
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Taxation of Retail Sales in Poland Vis-à-Vis EU Provisions on State Aid
    Autorzy:
    Szydło, Marek
    Powiązania:
    https://bibliotekanauki.pl/articles/518558.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet Jagielloński. Fundacja Utriusque Iuris
    Tematy:
    State aid
    national tax legislation
    tax on retail sales (or retail sales tax)
    fiscal sovereignty of Member States
    Źródło:
    Forum Prawnicze; 2018, 4 (48); 58-72
    2081-688X
    Pojawia się w:
    Forum Prawnicze
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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
    Tytuł:
    THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
    Autorzy:
    Burzec, Marcin
    Duda-Hyz, Michalina
    Powiązania:
    https://bibliotekanauki.pl/articles/915852.pdf
    Data publikacji:
    2016
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    tax
    personal income tax
    direct sales of agricultural products
    Opis:
    Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
    Źródło:
    Review of European and Comparative Law; 2016, 26-27, 3-4; 9-25
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Szara strefa w obrocie paliwami ciekłymi - chaos w przepisach i brak skutecznego nadzoru
    Grey Area in Liquid Fuels Sales – Confusing Regulations and Lack of Effective Supervision
    Autorzy:
    Szałkowski, Dariusz
    Powiązania:
    https://bibliotekanauki.pl/articles/416844.pdf
    Data publikacji:
    2017-10
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    grey area
    liquid fuels sales
    Value Added Tax
    fuel charge
    fuel and energy package
    Opis:
    The market of fuels in Poland is worth about 100 billion zlotys. Considering the volume of costs that their prices include (VAT, excise duty, fuel charge), the annual income to the state budget is about 50 billion zlotys. The main problem of the sector is fraud in the sales of liquid fuels. The existence of the grey area here and its potential volume is confirmed with the comparison of the increase in the gross domestic product (GDP) in the years 2011–2016 and the consumption of liquid fuels in the country in that period. According to the data of the Central Statistical Office (GUS), the year-to-year GDP in that period, as at 1st January, increased by 17.9 percent. While the sales of fuels, despite low fluctuation in individual years, stayed at the same level. The increase of the grey area volume shows the lack of effective activities on the part of the state bodies, despite the high number of the entities whose mandate covers regulations and supervision of the market. This issue was examined within NIK’s audit.
    Źródło:
    Kontrola Państwowa; 2017, 62, 5 (376); 87-96
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-6 z 6

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