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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 ... -
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, ... -
„Automatyzm” działania organów podatkowych przy wydawaniu decyzji zabezpieczających w związku z zakwestionowaniem prawa do odliczenia podatku naliczonego na podstawie tzw. pustych faktur
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The article deals with the issuance by tax authorities of decisions securing the execution of a tax liability on the taxpayer’s property prior to the issuance of a decision determining the amount of liability in value added ... -
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 ... -
Carlos Palao Taboada, "Capacidad contributiva, no confiscatoriedad y otros estudios de Derecho constitucional tributario", Aranzadi, Cizur Menor 2018, ss. 524
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-08-16) -
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 ... -
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 ... -
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 ... -
Czasowy zakres stosowania przepisów klauzuli ogólnej przeciwko unikaniu opodatkowania na gruncie podatków dochodowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2019-03-30)The purpose of the article is to determine the temporary scope of application of the provisions of the general anti-avoidance rule (GAAR) with regard to income taxes. It has to be determined when – as for income taxes – ... -
Czy sąd administracyjny może odstąpić od kontroli nadużycia prawa popełnionego przez organy skarbowe? Uwagi na tle wyroku Naczelnego Sądu Administracyjnego z dnia 24 listopada 2016 r. (sygn. I FSK 759/15)
(Wydawnictwo Uniwersytetu Łódzkiego, 2018-12-30)The author of the article points to the erroneous practice of administrative courts, according to which they do not examine the initiation of criminal fiscal proceedings by tax authorities in order to merely suspend the ... -
Czy zasada in dubio pro tributario znajduje zastosowanie w podatku od towarów i usług?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-02-28)The purpose of this article is to answer the question posed in its title – whether, in a situation where doubts arise as to the content of VAT legislation, it is possible to apply the principle in dubio pro tributario. ... -
Decyzja jako dowód w postępowaniu podatkowym
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The author deals with the issue of acceptability of using tax decision as evidence in another tax proceeding. The subject of in-depth deliberations is the question of recognizing a tax decision as an official documents ... -
Delimitacja pojęć „wody Wspólnoty” i „śródlądowe drogi wodne” na gruncie prawa akcyzowego Unii Europejskiej
(Wydawnictwo Uniwersytetu Łódzkiego, 2019-09-30)The delimitation of the terms “Community waters” and “inland waterways” is necessary to resolve the question of which of the exemption systems for marine fuel excise duty is applicable in a specific situation: an obligatory ... -
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 ... -
Dobra wiara w prawie podatkowym. Rozważania na gruncie art. 58a Ordynacji podatkowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-29)The article addresses the issue of good faith in the aspect of the regulation of Article 58a of the Tax Ordinance, introducing additional tax liabilities related to anti-abusive provisions – a clause against tax avoidance. ... -
Dodatkowe zobowiązanie podatkowe ustalane na podstawie ustawy o podatku od towarów i usług jako niepodatkowa należność budżetowa
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-09-30)For years, the issue of the legal nature of the additional tax liability established based on the regulations of the Act on Goods and Service Tax has been the subject of consideration in the doctrine of tax law and judicature. ... -
Dopuszczalność podnoszenia przez osobę trzecią zarzutów dotyczących wymiaru podatku dokonanego wobec podatnika ostateczną decyzją podatkową
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)The issue of the article concerns the admissibility of a third party to raise objections concerning the tax assessment made by a definite tax decision. The jurisprudence of the administrative courts assumes that such ... -
Dyskurs prawniczy, interpretacja i argumentacja. Kilka uwag
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-08-16)The issues of legal interpretation aroused and still arouses great interest in both the practice and science of law. Traditional legal topics are still in common use, but the theory of law seeks a foundation for them in ... -
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 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 ...