Kwartalnik Prawa Podatkowego: Ostatnio dodane
Wyświetlanie pozycji 161-180 z 204
-
Samorząd lokalny a podatek od towarów i usług w świetle orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej i Naczelnego Sądu Administracyjnego
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-12-30)The article reviews and analyses the jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court concerning the taxation of municipalities with the tax on goods and services. In the ... -
„Uszczelnianie systemu VAT” – próba oceny skuteczności podjętego wysiłku legislacyjnego i organizacyjnego
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-09-30)This paper essentially concentrates on legislative and administrative activities aimed to increase fiscal effectivity Value Added Tax. Main attention was focused on “anti-fraud efforts” implemented after year 2015. The ... -
Podatek od nieruchomości komercyjnych – podatek dochodowy czy majątkowy?
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-09-30)As of 1 January 2018, the lawmaker introduced to the CIT Act the commercial real estate tax. It is not clear whether the construction of this tax corresponds with the general features of the corporate income tax. As part ... -
Wezwania w świetle pomocy prawnej pomiędzy organami administracji podatkowej na gruncie art. 157 i 157a Ordynacji podatkowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-09-30)The paper addresses the issues of summons in the light of legal aid on the basis of tax proceedings (Articles 157 and 157a of the Tax Ordinance Act, (TO)). The author pointed out that by default all procedural steps in a ... -
Stałe miejsce prowadzenia działalności gospodarczej na gruncie niemieckiego podatku VAT i niemieckiej praktyki podatkowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-09-30)The aim of the study was to analyze the concept of a fixed establishment in the German VAT Act and its interpretation by the German financial courts and tax authorities. The German financial courts, when assessing the ... -
The EU VAT system – the importance of the “Quick fixes”, simplifications in force as from 1 January 2020
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-09-30)The Article explains in detail how to understand four simplification measures to the current EU VAT system, referred to as “Quick fixes”. They were adopted by the Council on 4 December 2018 and are included in the Council ... -
Krótka historia opodatkowania dochodu
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-09-30)This article analyzes the relatively short history of income taxation. The source of this type of tax is particularly interesting. Progressive taxation is strongly connected with compensation rules that were implemented ... -
Zasada kumulacji w podatku od spadków i darowizn – struktura głęboka kontra granica językowa wykładni
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)The principle of cumulation in the inheritance and donation tax, as a legal concept, is an institution with a hundred-year history. Due to law changes and changes in law structure, proper interpretation is very difficult. ... -
Mechanizm podzielonej płatności – ocena nowej regulacji
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)The aim of the article is to evaluate provisions concerning a split payment mechanism. At first, the nature and models of this mechanism were discussed. Then, the regulations applicable in this respect in different countries ... -
Znaczenie koncepcji "substance" w systemach podatkowych Kanady i Australii
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)The article concentrates upon the issue of economic substance and its meaning for the ta Xsystem. In particular the aim of the article is to determine how the concept of economic substance is used in the tax systems of ... -
Opodatkowanie paliw i energii elektrycznej na statkach a kwestia ochrony środowiska
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)Emissions from ships lead to air pollution by harmful substances. To reduce the pollution, a number of actions is taken within the regulations of the transport law and the environmental law. However, in the tax law of the ... -
China’s tax and non-tax instruments responding to its weakening attractiveness to foreign capital
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)This paper studies China’s weakening in its attractiveness to foreign capital, especially since its implementation of new corporate income tax law in year 2008, which phased out the former preferential tax treatments for ... -
Opodatkowanie nieodpłatnego nabycia własności rzeczy i praw majątkowych w prawie podatkowym Polski i Litwy. Wybrane problemy
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)The presented comparisons clearly show that the inheritance tax applicable in the Republic of Lithuania is a simple tax, uncomplicated both in legal and financial scope. Therefore, it does not cause serious practical ... -
Potrzeba wprowadzenia Karty Praw Podatnika w Polsce
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30)The article aims at the examination of the need of introduction of Taxpayer’s Charter in Poland. The Author concludes that such a need exists and is justified by the insufficient level of the protection of taxpayer’s rights, ... -
Karta Praw Podatnika w polskim systemie podatkowym w świetle doświadczeń zagranicznych
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30)The purpose of the article is not to discuss the form and content of the Charters of Taxpayer’s Rights in individual countries, but to make some generalizations based on the analysis of solutions functioning in different ... -
Projekt ustawy Karta Praw Podatnika z uzasadnieniem
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30) -
Mapa luki podatkowej w podatku dochodowym od osób prawnych
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30)Map of the tax gap in corporate income tax In highly developed countries, the programs of measuring tax gap have been successfully implemented since the seventies of XX century. In the case of corporate income tax, estimation ... -
Zmiany w podatku akcyzowym
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30)The most important changes in the excise duty, under the slogan of simplifications and facilitation of running a business in the field of excise goods, are primarily: zero rate for CNG and LNG natural gas intended for the ... -
Opodatkowanie dochodów zagranicznej spółki kontrolowanej w orzecznictwie sądów administracyjnych
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30)The author analyzes the jurisprudence of administrative courts regarding a foreign controlled company. These judgments were made in cases related to complaints about individual interpretations of tax law provisions. He ... -
Glosa do wyroków NSA z dnia 6 czerwca 2018 r., sygn. II FSK 1525/16 i II FSK 1526/16
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-03-30)A donation agreement may be burdened with an instruction (Art. 893 of the Civil Code). The nature of the instruction is not uniform because its content also includes the possibility of establishing a commitment to provide ...