Podatek bankowy w Polsce - wady i zalety

The article analyses bank levy both from the economic as well as legal perspective. Due to the fact that this tax solution has been applicable from 1 February 2016, its origin and previous projects are also presented, which illustrates the development of taxation of the banking sector in Poland that has been happening over the past dozen or more years. The bank levy is applicable in many European Union Member States and thus this paper contains a comprehensive comparative analysis of relevant solutions adopted in various states, which allows to see the similarities and differences between them. The paper is also concerned with the consequences that the bank levy has brought about in Poland. Analysis of its flaws makes it possible to propose changes as well, which would make the provisions of the law more precise. The bank levy applicable in Poland has also undergone analysis through the prism of tax avoidance. Mechanisms that might encourage tax avoidance, which might certainly impair the effectiveness of this tax, have been delineated.W artykule podjęta jest analiza podatku bankowego, zarówno z punktu widzenia ekonomicznego, jak i prawnego. W związku z tym, że podatek ten jest rozwiązaniem obowiązującym od 1 lutego 2016 roku, przedstawiona została również geneza tego podatku, jak również projekty go poprzedzające. Daje to obraz kształtowania się w ostatnich kilkunastu latach koncepcji opodatkowania sektora bankowego w Polsce. Konstrukcja podatku bankowego obowiązuje w wielu państwach Unii Europejskich, dlatego w niniejszym opracowaniu dokonana jest kompleksowa analiza porównawcza rozwiązań konstrukcyjnych zastosowanych w różnych państwach, co pozwala dostrzec różnice i podobieństwa. Opracowanie poświęcone jest również skutkom jakie wywiera podatek bankowy w Polsce. Analiza wad konstrukcyjnych pozwala również na przedstawienie propozycji zmian, które pozwoliłyby doprecyzować przepisy. Podatek bankowy obowiązujący w Polsce został również przeanalizowany przez pryzmat zjawiska unikania opodatkowania. Zaprezentowane zostały konstrukcje, które mogą sprzyjać unikaniu opodatkowania, co niewątpliwie może wpływać na skuteczność tego podatku

Krajowa Administracja Skarbowa – propozycja konsolidacji aparatu skarbowego a uszczelnienie systemu podatkowego

The article analyses bank levy both from the economic as well as legal perspective. Due to the fact that this tax solution has been applicable from 1 February 2016, its origin and previous projects are also presented, which illustrates the development of taxation of the banking sector in Poland that has been happening over the past dozen or more years. The bank levy is applicable in many European Union Member States and thus this paper contains a comprehensive comparative analysis of relevant solutions adopted in various states, which allows to see the similarities and differences between them. The paper is also concerned with the consequences that the bank levy has brought about in Poland. Analysis of its flaws makes it possible to propose changes as well, which would make the provisions of the law more precise. The bank levy applicable in Poland has also undergone analysis through the prism of tax avoidance. Mechanisms that might encourage tax avoidance, which might certainly impair the effectiveness of this tax, have been delineated.Artykuł poświęcony jest ocenie koncepcji reformy administracji skarbowej, zawartej w poselskim projekcie ustawy o Krajowej Administracji Skarbowej (druk nr 826). Została ona dokonana w odniesieniu do zasadniczych problemów, które – moim zdaniem - dotykają polski aparat skarbowy, a więc: powierzenie temu samemu organowi kierownictwa w zakresie kształtowania systemu podatkowego oraz wykonywania publicznej działalności państwa w zakresie prawa podatkowego, ukształtowanie aparatu wykonawczego według kryterium rodzaju podatku, nie zaś realizowanych funkcji, nałożenie na administrację skarbową szeregu zadań nie związanych z podatkami, brak ustawowo określonych zasad finansowania administracji skarbowej oraz powiązania wydatków z realizowanymi przez nią zadaniami, brak polityki pracowniczej

From tests of discrete symmetries to medical imaging with J-PET detector

We present results on CPT symmetry tests in decays of positronium performed with the precision at the level of 10$^{-4}$, and positronium images determined with the prototype of the J-PET tomograph. The first full-scale prototype apparatus consists of 192 plastic scintillator strips readout from both ends with vacuum tube photomultipliers. Signals produced by photomultipliers are probed in the amplitude domain and are digitized by FPGA-based readout boards in triggerless mode. In this contribution we report on the first two- and three-photon positronium images and tests of CPT symmetry in positronium decays

ProTheRaMon : a GATE simulation framework for proton therapy range monitoring using PET imaging

Objective. This paper reports on the implementation and shows examples of the use of the ProTheRaMon framework for simulating the delivery of proton therapy treatment plans and range monitoring using positron emission tomography (PET). ProTheRaMon offers complete processing of proton therapy treatment plans, patient CT geometries, and intra-treatment PET imaging, taking into account therapy and imaging coordinate systems and activity decay during the PET imaging protocol specific to a given proton therapy facility. We present the ProTheRaMon framework and illustrate its potential use case and data processing steps for a patient treated at the Cyclotron Centre Bronowice (CCB) proton therapy center in Krakow, Poland. Approach. The ProTheRaMon framework is based on GATE Monte Carlo software, the CASToR reconstruction package and in-house developed Python and bash scripts. The framework consists of five separated simulation and data processing steps, that can be further optimized according to the user’s needs and specific settings of a given proton therapy facility and PET scanner design. Main results. ProTheRaMon is presented using example data from a patient treated at CCB and the J-PET scanner to demonstrate the application of the framework for proton therapy range monitoring. The output of each simulation and data processing stage is described and visualized. Significance. We demonstrate that the ProTheRaMon simulation platform is a high-performance tool, capable of running on a computational cluster and suitable for multi-parameter studies, with databases consisting of large number of patients, as well as different PET scanner geometries and settings for range monitoring in a clinical environment. Due to its modular structure, the ProTheRaMon framework can be adjusted for different proton therapy centers and/or different PET detector geometries. It is available to the community via github (Borys et al 2022)

International tax law in light of Base Erosion and Profit Shifting (BEPS)

The article looks at the international regulations on income taxation and profit generated by entities conducting cross-border activity. Particular attention is given to current trends in international tax law and domestic legislation, which are related to BEPS schemes (Base Erosion and Profit Shifting). BEPS refers to corporate tax strategies used by transnational companies in order to shift profits from higher-tax locations to lower-tax ones. The author focuses on the Model Tax Convention on Income and on Capital, adopted by OECD in order to shape legal framework with a view to combat tax evasion. Proposals developed in this act are also discussed

Tax optimization strategies followed by international holding companies

This article deals with international tax law applicable to holding companies and related issues. Particularly in a time of globalization, international holding companies have been shaping the European economy. Tax optimization is an inextricable element of the tax strategies followed by holding companies, which may take various forms – from an aggressive one to tax optimization which is permitted by law. Tax optimization makes use of numerous legal and financial instruments. The legal consequences of application of such instruments are of immense significance not only for holding companies but for the interest of state budgets as well

Theoretical Models of Taxation of Holding Companies in Member States of the European Union

Currently, a holding company is one of the most popular form of organisation in the globalized Europe. The tax situation of such entities is a significant condition determining cross-border operations. Therefore, the objective of this article is to analyse the theories of taxation of holding companies conducting business activity on the territory of the EU. Analysis shows how great a variety of models (theories) of taxation, which are available in various EU Member States, a holding company may use. Individual tax theories are characterised by particular constructions that have both advantages and disadvantages