Article 2022
Authors / editors: Kamil Dąbrowski, Monika Münnich
Published in: Acta Iuris Stetinensis
A tax advisor is one of the youngest professions of public trust, as this type of service appeared in Polish legal and economic transactions only at the beginning of the 1990s with the reintroduction of direct and indirect taxes in Poland. The act that regulates the practice of t…
DOI: 10.18276/ais.2022.40-07 · ISSN: 2083-4373
Article 2021
Authors / editors: Oskar Olejnik
Published in: Studia Administracyjne
In the glossed judgement the Supreme Administrative Court considered whether a person who was not a taxpayer had legal right to make a claim for overpaid tax. The crucial problem, which was underlined in the opinion of the court, was the meaning of the term taxpayer. Although thi…
DOI: 10.18276/sa.2021.14-06 · ISSN: 2080-5209
Article 2021
Authors / editors: Adam Drozdek
Published in: Acta Iuris Stetinensis
The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax law relationship of a tax o…
DOI: 10.18276/ais.2021.33-02 · ISSN: 2083-4373
Article 2018
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
The Polish Constitution stipulates that everyone is obliged to bear the burden associated with the taxes under the enactments. The article’s purpose is to explore the scope and subject of this principle. Referring to the views prevailing in the judicature and the legal literature…
DOI: 10.18276/ais.2018.23-02 · ISSN: 2083-4373
Article 2016
Authors / editors: Róża Kosińska, Eugeniusz Ruśkowski, Piotr Woltanowski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
A comprehensive reform of the tax administration must take into account the need for stability of the solutions. It determines the further reasonable efficiency of the system and a partial consolidation reform may serve as the negative example in Poland. Introduced changes should…
DOI: 10.18276/frfu.2016.6.84/2-02 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Jarczok-Guzy
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to show the category of small taxpayer as a tool of corporate tax strategy. The article discusses the conditions necessary to meet the status of a small taxpayer and the most important privileges related with this institution. Then it was …
DOI: 10.18276/frfu.2016.5.83/1-10 · ISSN: 2450-7741
Article 2016
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
In case of doubt as to the legal nature of the legal action, which is a taxable person, the tax authority may request the Court to determine the existence of a legal relation/Such action is to prevent taxpayers making apparent steps to reduce the tax base or tax amounts. The auth…
DOI: 10.18276/ais.2016.14-03 · ISSN: 2083-4373
Article 2015
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
A tax base which the taxpayer is establishing with the self-calculation is one of structural elements of the tax on civil law transactions based on the market value of the mobility or real estates. Tax regulations contain the definition ‘of market value’ however for her precise e…
ISSN: 2083-4373
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