Kwartalnik Prawa Podatkowego: Ostatnio dodane
Wyświetlanie pozycji 21-40 z 199
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Glosa do uchwały 7 sędziów Naczelnego Sądu Administracyjnego z dnia 20 marca 2023 r., sygn. III FPS 3/22
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)The resolution of 7 judges of the Supreme Administrative Court of 20 March 2023 (III FPS 3/22) is one of those rulings that have a direct impact on the daily functioning of many Polish families. First and foremost, it ... -
Wpływ wspólnot poznawczych na regulacje cen transferowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)The article analyzes the impact of epistemic communities on the processes of creating, promoting and implementing transfer pricing standards. Standards are developed almost exclusively by one organization – the OECD. These ... -
Restrukturyzacje transgraniczne w świetle klauzuli nieruchomościowej oraz obowiązków spółki nieruchomościowej jako płatnika
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)The tax consequences of restructurings raise doubts mainly due to the fact that multiple entities participate in such processes and the role of these entities differ. Therefore, the purpose of the article is to analyze the ... -
Teoria dochodu rynkowego a konstrukcja niemieckiego podatku dochodowego od osób fizycznych
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)The theory of market income (Markteinkommenstheorie), developed in 1970s by H.G. Ruppe, has generated widespread interest among German tax-law theorists and, partially, in courts’ case law. Its fundamental assertion is ... -
Charakter prawny decyzji i zobowiązania podatkowego, o których mowa w Dziale IIIA Ordynacji podatkowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)The application of a general anti-avoidance rule (GAAR) results in the creation of a tax liability. This liability is primarily associated with the decision of the Head of the National Revenue Administration (KAS) issued ... -
Dyskusyjne aspekty zakresu zwolnienia od podatku od towarów i usług opieki szpitalnej
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)The provisions on tax exemptions in the tax on goods and services pose a lot of interpretation problems. The reason is the complexity of the economic matter that is affected by tax law. The article is devoted to the issue ... -
The VAT Treatment of Cryptocurrencies
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Since their creation in 2009, crypto-assets have evolved from niche products into assets held and used much more widely. These assets pose challenges for policymakers and tax administrations, because, as pointed out by the ... -
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 ...