25 research outputs found

    Universitas

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    Third party liability for tax liabilities

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    Tax responsibility of third persons

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    Tax consultancy

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    Tax liability to third parties

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    Autonomy of municipalities in the performance of their own tasks in the context of the public procurement regulations

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    Prawo do samodzielnego podejmowania decyzji, w granicach obowi膮zuj膮cego prawa, mo偶na uzna膰 za zasad臋 prawn膮 i istotn膮 cech臋 gmin. W kontek艣cie przepis贸w o zam贸wieniach publicznych ustawowy wym贸g, by gmina udzielaj膮ca zam贸wienia podmiotowi sektora publicznego stosowa艂a okre艣lon膮 form臋 zawarcia umowy, mo偶na oceni膰 jako nadmiern膮 ingerencj臋 pa艅stwa, naruszaj膮c膮 zasad臋 samodzielno艣ci gmin. Implementacja do prawa polskiego dyrektywy 2014/24/UE spowodowa艂a ustawowe okre艣lenie warunk贸w, w kt贸rych zam贸wienie udzielone przez podmiot prawa publicznego mo偶e by膰 realizowane z pomini臋ciem procedur przewidzianych dla zam贸wie艅 publicznych. Dotyczy to w szczeg贸lno艣ci zam贸wie艅, w kt贸rych obie strony nale偶膮 do sektora publicznego. Pozwala to na przywr贸cenie racjonalnego wykorzystania zasob贸w publicznych w takich sferach jak utrzymanie porz膮dku i czysto艣ci w gminach. Nie wyklucza to zastosowania przez gmin臋 przetargu, ale zapewnia gminom mo偶liwo艣膰 wyboru, czy okre艣lone zadanie realizowa膰 przy wykorzystaniu zasob贸w w艂asnych lub zasob贸w innego organu publicznego, czy realizowa膰 je w ramach otwartego doboru mo偶liwo艣ci, opartego na rozwi膮zaniach wynikaj膮cych z przepis贸w o zam贸wieniach publicznych.The right to independently make decisions, within the limits of the law, can be considered a legal principle and an important feature of municipalities . In the context of the public procurement regulations, the statutory requirement that the municipality granting a contract to a public sector entity uses a certain form of conclusion of the contract, can be assessed as excessive state interference, breaching the principle of autonomy of municipalities. The implementation of Directive 2014/24/EU into Polish law has resulted in the statutory elimination of the conditions in which a contract may be granted by a public body without undergoing the procedures provided for public procurement. This particularly applies to contracts in which both parties arefrom the public sector. This enables the restoration of the rational use of public resources in such areas as the maintenance of order and cleanliness in the municipalities. This does not preclude the municipality's use of the tender , but gives municipalities the opportunity to choose whether a specific task should be performed using its own resources or the resources of another public body, or whether it should be performed in an open selection of possibilities based on solutions arising from th public procurement regulations

    Tax secret

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    Tax responsibility of third persons

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    Law-making powers of the tax authorities of municipalities

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