Skonsolidowana podstawa opodatkowania jako wstęp do pełnej harmonizacji podatku od dochodów przedsiębiorstw w Unii Europejskiej

The fundamental objective of the European Union law is to develop the internal market and eliminate all barriers to its functioning. Since the taxation systems of EU member states are highly varied, one of the elements of common market development is the harmonisation of tax regulations. This article contributes to the discussion by indicating the necessity to harmonise various taxation systems of the European Union with respect to the corporate tax.The European Commission has prepared a draft directive in accordance with which the way the tax base is determined would be subject to harmonisation, whereas tax rates would be set by individual member states. The author claims that the common consolidated corporate tax base would lead to the simplification of the provisions of tax law, limitation of costs related to tax documentation and elimination of all barriers resulting from the activity of companies in two or more member states.The process of tax harmonisation is inevitable in the long term and constitutes a natural outcome of integration processes. The concept of a single and common tax policy is the basic condition for the European Union to gain strength in terms of its competitiveness against other economies, such as theUSAorChina.Podstawowym celem prawa Unii Europejskiej jest rozwój rynku wewnętrznego i znoszenie wszelkich barier w jego funkcjonowaniu. Jednym z elementów rozwoju wspólnego rynku jest harmonizacja przepisów podatkowych, gdyż systemy podatkowe państw członkowskich Unii Europejskiej są bardzo zróżnicowane. Artykuł podejmuje głos w dyskusji dotyczący potrzeby ujednolicenia różnych systemów podatkowych Unii Europejskiej w podatku od przedsiębiorstw.Komisja Europejska przygotowała projekt dyrektywy, zgodnie z którym harmonizacji podlegałby sposób ustalania podstawy opodatkowania, natomiast o wysokości stawek podatkowych decydowałyby poszczególne państwa członkowskie. Zdaniem autora wspólna skonsolidowana podstawa opodatkowania przedsiębiorców korporacyjnych prowadziłaby do uproszczenia przepisów prawa podatkowego, ograniczenia kosztów związanych z dokumentacją podatkową oraz likwidacją wszelkich barier wynikających z działalności przedsiębiorstw w dwóch lub więcej państwach członkowskich.Proces harmonizacji podatkowej w dłuższej perspektywie czasowej jest zjawiskiem nieuchronnym i stanowi naturalny skutek procesów integracyjnych. Idea jednolitej i wspólnej polityki podatkowej jest podstawowym warunkiem wzmocnienia konkurencyjności całej Unii na tle innych gospodarek, takich jak USA czy Chiny

Ograniczenie prawa do informacji publicznej w orzecznictwie sądów administracyjnych - wybrane zagadnienia

The Limitation of the Right to Public Information in the Rulings of Administrative Courts: Selected IssuesIn modern democracies, the right to public information is the basis of functioning of states and international organisations. In Poland, the right to information, as introduced in the Constitution of the Republic of Poland and regulated in the Act on Access to Public Information, provides citizens with extensive possibilities of  controlling the state’s transparency. In the Act, access to public information is dened very broadly and covers almost everything that is related to the activity of public authorities. However, this right cannot be of absolute nature. For various reasons, access to public information must be limited. However, such limitations should be  exceptions and cannot violate the essence of the right of access to public information, as referred to in the Constitution and the Act on Access to Public Information.In recent years, there has been adramatic increase in the number of requests for public information and public institutions issue decisions to refuse to provide such information. These decisions are then examined by administrative courts. In such cases, administrative courts play avery important role as in their rulings they dene the fundamental concepts included in the Act on Access to Public Information and specify the scope of public information subject to disclosure.The article contains adetailed analysis of abody of rulings of administrative courts concerning the limitation of the right to public information due to personal data protection, business secrets and the value of processed information, which is related to an additional requirement of the applicant acting in public interest. It must be added that rulings on providing access to public information are inconsistent and changeable, which makes it substantially more dicult for public administration authorities to carry out this constitutional right

On pressure robustness and independent determination of displacement and pressure in incompressible linear elasticity

We investigate the possibility to determine the divergence-free displacement $\mathbf{u}$ \emph{independently} from the pressure reaction $p$ for a class of boundary value problems in incompressible linear elasticity. If not possible, we investigate if it is possible to determine it \emph{pressure robustly}, i.e. pollution free from the pressure reaction. For convex domains there is but one variational boundary value problem among the investigated that allows the independent determination. It is the one with essential no-penetration conditions combined with homogeneous tangential traction conditions. Further, in most but not all investigated cases, the weakly divergence-free displacement can be computed pressure robustly provided the total body force is decomposed into its direct sum of divergence- and rotation-free components using a Helmholtz decomposition. The elasticity problem is solved using these components as separate right-hand sides. The total solution is obtained using the superposition principle. We employ a $(\mathbf{u},p)$ higher-order finite element formulation with discontinuous pressure elements. It is \emph{inf-sup} stable for polynomial degree $p\ge 2$ but not pressure robust by itself. We propose a three step procedure to solve the elasticity problem preceded by the Helmholtz decomposition of the total body force. The extra cost for the three-step procedure is essentially the cost for the Helmholtz decomposition of the assembled total body force, and the small cost of solving the elasticity problem with one extra right-hand side. The results are corroborated by theoretical derivations as well as numerical results.Comment: 31 pages, 31 references and 48 figure

Ograniczenie prawa do informacji publicznej w orzecznictwie sądów administracyjnych - wybrane zagadnienia

The Limitation of the Right to Public Information in the Rulings of Administrative Courts: Selected IssuesIn modern democracies, the right to public information is the basis of functioning of states and international organisations. In Poland, the right to information, as introduced in the Constitution of the Republic of Poland and regulated in the Act on Access to Public Information, provides citizens with extensive possibilities of  controlling the state’s transparency. In the Act, access to public information is dened very broadly and covers almost everything that is related to the activity of public authorities. However, this right cannot be of absolute nature. For various reasons, access to public information must be limited. However, such limitations should be  exceptions and cannot violate the essence of the right of access to public information, as referred to in the Constitution and the Act on Access to Public Information.In recent years, there has been adramatic increase in the number of requests for public information and public institutions issue decisions to refuse to provide such information. These decisions are then examined by administrative courts. In such cases, administrative courts play avery important role as in their rulings they dene the fundamental concepts included in the Act on Access to Public Information and specify the scope of public information subject to disclosure.The article contains adetailed analysis of abody of rulings of administrative courts concerning the limitation of the right to public information due to personal data protection, business secrets and the value of processed information, which is related to an additional requirement of the applicant acting in public interest. It must be added that rulings on providing access to public information are inconsistent and changeable, which makes it substantially more dicult for public administration authorities to carry out this constitutional right

Terahertz response of CdTe/Cd1-xMgxTe modulation-doped multiple quantum wells

Terahertz (THz) transmission, photoresistance, and electrical conductivity experiments were carried out at 4.2 K on a sample with modulation-doped CdTe/Cd1-xMgxTe multiple quantum wells. The measurements were carried out as a function of a magnetic field up to 9 T and a radiation frequency between 0.1 and 0.66 THz. A broad minimum in the transmission curve was observed at magnetic fields corresponding to the cyclotron resonance at given THz frequency which was followed at larger fields by an oscillatory signal, periodic in ˉˡ. Shubnikov-de Haas oscillations were observed in magnetoconductivity and in photoresistance. Each of these experimental signals revealed the same electron concentration equal to (1.01 ± 0.03) ∙10ˡ² cmˉ². THz spectroscopy results are compared with data obtained on a single quantum well and are discussed from the point of view of using such multiple quantum wells as THz optical elements