Kwartalnik Prawa Podatkowego: Ostatnio dodane
Wyświetlanie pozycji 161-180 z 199
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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 ... -
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 ...