Koncepcja budowy Ordynacji podatkowej w układzie funkcjonalnym (zarys)

Artykuł przedstawia koncepcję budowy Ordynacji podatkowej w układzie funkcjonalnym, w ramach modyfikacji dotychczasowych przepisów prawnych. Zasadnicza różnica ma polegać na radykalnym uproszczeniu, a w konsekwencji poprawie w stosowaniu przepisów Ordynacji podatkowej.Publikacja dofinansowana przez Urząd Miasta Łodzi; Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Nauka prawa finansowego po I dekadzie XXI wieku

Księga pamiątkowa dedykowana profesorowi Apoloniuszowi Kosteckiem

Assessment of the committee’s Bill on Amendment of the Act on Management of Real Estates

The author assesses that it is a legitimate intention to introduce into the legal system regulations providing for the possibility of an effective reaction of selfgovernment bodies to extreme cases of unjustified differentiation of the legal situation and, consequently, the financial one of individual owners of properties on which the adjacency fee is imposed. However, there are serious doubts as to the purposefulness of proceeding the bill, what results from a parallel legislative process, regarding a governmental bill which also covers the issue of the application of reliefs in connection with the imposition of an adjacency fee. The author points out that the legal means planned by the authors of the amendment are inappropriate with regard to the purpose of the statute, because they are connected to norms applied only in relation to civil law receivables, in a situation where the adjacency fee is strictly of a public law nature

Legal opinion on the legal justification of the procedure for imposition by customs authorities of an excise duty on passenger cars registered abroad as commercial vehicles (lorries), according to road traffic regulations

The opinion addresses legal aspect of the functioning of the customs authorities in relation to imposition of excise duty on commercial vehicles (lorries), based on the road traffic regulations. In the author’s view, an indispensable condition for a proper classification of a vehicle (and, hence, the arising of a tax obligation) is the establishment of the status of that vehicle on the day the tax obligation arises. The Act on Excise Duty is a basic legal source in this area

Legal and financial evaluation of Article 25 of the Act on Financing of Educational Tasks

As a consequence of the solution provided by Article. 25 of the Act and solutions planned at the level of the Regulation on the manner of dividing the educational part of the general subsidy for local government units in 2018, the previous subsidy calculated with consideration of the number students of particular types of schools (including general secondary schools for adults, post-secondary schools) has been divided into two parts: “for participation in classes”, which is unconditional and “for passed exam”, which is conditional and depends on the effectiveness of education. This solution implements a postulate of the Supreme Chamber of Control. As a result of the adopted solutions in case of schools with low level of passing of exams, a subsidy applied to them will be lower than before. Finally, there may be a significant reduction in the amounts of subsidies concerning to adult students in relation to the current level. If the new solution is not neutral for subsidized institutions, violations of the rule of equal treatment of entities running educational institutions may occur

Legal opinion concerning the status of a supported employment enterprise under tax law

From the analysis presented in this opinion it is possible to assume that the supported employment enterprise, created by a local self‑government authority, which operates in the form of budgetary entity and is a taxpayer on the property in its possession. The author presents a view according to which the municipality is the organizer of that enterprise which is operated by a self‑government budgetary entity. It was also claimed that the self‑government budgetary entity, as the operator of supported employment enterprise, is required to transfer payments to the latter. In contrast, the municipality is the entity entitled to receive compensation for lost tax revenue, resulting from the real estate tax exemption, regardless of whether it is also the organizer of the supported employment enterprise which is entitled to that exemption

Legal opinion on whether the spouse of the natural person performing business may be considered a taxpayer under the provisions of the Fiscal Penal Code

The opinion states that if, on the basis of a tax legislation, only one of the spouses is the subject of the tax law, then the other spouse cannot be regarded as a taxpayer, also under the provisions of the Fiscal Penal Code. The analysis does not rule out the possibility that the other spouse be considered the subject of the tax, if he/she is engaged in business (financial) affairs of the taxpayer – including the keeping of tax records – but excluding the activities limited to assistance in the keeping of tax records, if such activity is not associated with a specific decision‑making autonomy of the spouse in this regard

Legal Opinion on the taxation of foreign companies, which own large retail chains (ie, large retail chains or networks of smaller shops)

Existing provisions concerning tax on goods and services impose on foreign companies, including large retail chains, the same tax obligations as those that apply to domestic companies, while these networks are not able to benefit from the same exemptions because of the subjective volume of trading achieved. The Polish income tax law does not offer any preferential treatment to large network operators, making the amount of tax dependent on the type of business or on the origin of shareholders equity traders. In addition foreign companies can be taxed in a preferential way in the case of property taxes, because the municipal council may introduce non-statutory exemption in question on assets with trade network which carries out its activities

Impact assessment of regulations contained in the Deputies’ Bill on the Taxpayers’ Rights Charter

In the opinion of the author, the draft provisions duplicate the existing regulations in the field of taxpayer’s rights arising from the Constitution of the Republic of Poland and the Tax Ordinance. However, the implementation of the goal assumed by sponsors of the bill is desirable and would certainly meet with a positive public perception. The author emphasizes that an alternative solution could be the development of an act constituting an exhaustive set of taxpayers’ rights and the corresponding obligations of tax authorities, on a legal basis arising from the Constitution or laws