Kwartalnik Prawa Podatkowego: Ostatnio dodane
Wyświetlanie pozycji 21-40 z 192
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What can I do for Europe?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30) -
The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)This article presents the results of a comparative legal research concerning tax sovereignty granted to 13 European autonomous territories by constitutional law. Research material includes the constitutions of the main ... -
Polish Concession Fee on Offshore Wind Farms: A Quasi-Tax Hidden in the Energy Law
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The production of electricity using offshore wind farms is at a preparatory stage in Poland. However, it has the opportunity to become the most dynamically-developing segment of the power industry, especially considering ... -
Reporting Tax Schemes Violates Legal Professional Privilege
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive ... -
The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Since 1st January, 2004, the institution of a designation of part of the income tax in favour of public benefit organisations has been functioning in the Polish tax system. The right to the allocation may be exercised by ... -
A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Brazil is a member state of the Golden BRICS and the biggest economy in South America. China is also a member state of the Golden BRICS and the second biggest economy in the world. To enhance mutual economic cooperation ... -
The Remuneration of Teachers and Researchers under Art. 21 of the Brazil-Poland Double Taxation Convention of 2022 in the Light of the Polish Treaty Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The aim of this paper is to analyze an exemption addressed to visiting teachers and researchers included in Art. 21 of the Agreement between the Republic of Poland and the Federative Republic of Brazil for the elimination ... -
Exit Taxation and the DTT Between Poland and Brazil
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The article addresses the issue of double taxation elimination in cases involving the application of an exit tax under the DTT between Poland and Brazil, which was signed in 2022. The author explains the key characteristics ... -
An Analysis of the Principal Purpose Test Rule and the General Anti-Abuse Rules Contained in the Brazil-Poland Double Taxation Convention Signed in September 2022
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The paper deals with the analysis of the legal aspects of the principal purpose test rule (PPT-Rule) and the general anti-abuse rules contained in the Brazil-Poland Double Tax Convention concluded on 20th September, 2022, ... -
The Brazil-Poland Double Tax Convention in the Context of the Countries’ Contemporary Tax Treaty Policy and Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)This paper deals with the Brazil-Poland double tax convention for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, signed on 20th September, 2022, in the ... -
The 2017 and 2021 UN Model Tax Convention Updates and Their Impact on the Countries’ Treaty Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)This paper deals with the 2017 and 2021 UN Model updates and their possible impact on countries’ tax treaty policy and practice. The Author provides an overview of the most relevant changes to the text of the UN Models ... -
XXVI Ogólnopolska Konferencja Naukowa dla Studentów pt. „Współczesne problemy orzecznictwa sądowego w sprawach podatkowych” – Łódź, 8 maja 2023 r.
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30) -
Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 5 października 2021 r., sygn. II FSK 556/19
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The subject of this gloss is the judgment of the Supreme Administrative Court of October 5, 2021, ref. II FSK 556/19, in which, examining the cassation appeal of the Director of the National Tax Information against the ... -
Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 5 stycznia 2022 r., sygn. I SA/Gl 1198/21
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The commentary discusses the judgment of the Provincial Administrative Court in Gliwice regarding the taxation of petrol station dispensers with property tax. According to the tax authority and the court, these technical ... -
Glosa do uchwały Naczelnego Sądu Administracyjnego z dnia 27 marca 2023 r., sygn. I FPS 2/22
Krawczyk, Agnieszka
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)
The commentary contains critical comments to the resolution of the Supreme Administrative Court of March 27, 2023 and FPS. They mainly concern discrepancies between the question posed by the ordinary panel of the Supreme ... -
Glosa do uchwały Naczelnego Sądu Administracyjnego z dnia 18 marca 2019 r., sygn. I FPS 3/18
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)Commentary analysed abovementioned judgement of Supreme Administrative Court which deals with a problem of the effectiveness of delivering to the taxpayer information on the suspension of the limitation period for tax ... -
Przestępstwo oraz wykroczenie skarbowe firmanctwa (art. 55 k.k.s.) w kontekście znamion ustawowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The prohibited act of the companying disguising included in the provisions of the Fiscal Criminal Code takes two forms: a fiscal crime (art. 55 § 1 and 2 of the Fiscal Criminal Code) and a fiscal offense (art. 55 § 3 of ... -
Główne tezy najnowszego orzecznictwa Sądu Najwyższego w sprawach karnoskarbowych, dotyczącego obowiązków podatkowych względem tzw. interesu finansowego państwa
Izydorczyk, Jacek (Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)
Review of the new sentences of the Supreme Court on criminal tax cases; author presents such cases with commentary on law of tax obligations in relation to the so-called financial interest of the state. The review is based ... -
Następstwo prawne w egzekucji zobowiązań podatkowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)Legal succession in the enforcement of tax liabilities is one of the fundamental legal institutions on enforcement proceedings in administration. It is a reflection of the legal and tax succession. The content of the legal ... -
Wybrane aspekty współczesnej sprawozdawczości podatkowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The article deals with the subject of the obligation to report and provide information to the tax administration about events affecting the identification of a tax liability. The author also tries to show that modern tax ...