Kwartalnik Prawa Podatkowego: Recent submissions
Now showing items 181-200 of 214
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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 ... -
Skutki prawnopodatkowe wystąpienia wspólnika ze spółki osobowej niebędącej podatnikiem podatku dochodowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The withdrawal of a partner from a tax transparent partnership implies many tax con-sequences, in particular on the grounds of income tax and value added tax as well. These consequences vary, depending on whether the ... -
Problematyka podziału majątku polikwidacyjnego spółki z o.o. ze szczególnym uwzględnieniem zagadnienia wydania jego składników w formie rzeczowej w świetle prawa podatkowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The article concerns a comprehensive analysis of the distribution of post-liquidation assets among its shareholders, with particular emphasis on the issue of non-cash distribution. The author wishes to present the title ... -
Zakres ochrony podatników unikających opodatkowania w kontekście zasady in dubio pro tributario i zasad systemowych CIT
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)As part of this publication, the key issue of legal protection of taxpayers avoiding taxation are analyzed. This issue is analyzed especially in the context of the in dubio pro tributario principle, construction (systemic) ... -
Magazyn konsygnacyjny w Polsce
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The article presents the conditions for the call of stock in Poland, discusses the rules and problems related to the call of stock , describes the main mistakes made by the legislator and suggests proposed legislative ... -
Glosa do wyroków Trybunału Konstytucyjnego z dnia 18 kwietnia 2018 r. K 52/16 oraz z dnia 10 lipca 2000 r. SK 12/99
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)Both discussed judgments of the Constitutional Court shall be considered as erroneous. The second judgment is to some extent a result of the first one. The thesis of the first judgment was shaped in a scope that is too ... -
Zdolność płatnicza podatnika jako kryterium sprawiedliwego opodatkowania
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)Necessity to adjust the weight of tax to tax payer’s payment ability is one of foundations of the fair taxation. It has confirmation in the theory of tax law, as well as in Constitution of the Republic Poland and in ... -
Niejednolite stosowanie definicji pojęć prawnych w prawie podatkowym
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)In this article, the author presents problems with the use of legal definitions and operative definitions of legal concepts. An analysis of the administrative courts’ case law and the practice of tax authorities indicates ... -
Rozwój koncepcji treści ekonomicznej (substance) w Wielkiej Brytanii
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)One of the ways of countering tax avoidance is investigating and examining of taxpayers’ activities from the perspective of their economic substance. This can be achieved through judicial doctrines comprising the element ... -
Klauzula "beneficial owner" w prawie chińskim – kluczowe zagadnienia
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The underlying goal of this paper is better understanding of the beneficial ownership concept in Chinese law. This term was introduced for the first time to the OECD Model Convention 1977 with aim to prevent the use of ... -
Małżeństwo a związki partnerskie w świetle wybranych regulacji polskiego prawa podatkowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The paper addresses the problem of the position of marriage on the basis of selected regulations of the Polish tax law in relation to the so-called “partnerships”. The author showed that in the light of Article 18 of the ...