http://hdl.handle.net/11320/16272 2026-06-01T19:16:26Z 2026-06-01T19:16:26Z Etel, Leonard Mrkývka, Petr http://hdl.handle.net/11320/16290 2024-04-04T09:34:37Z 2024-01-01T00:00:00Z

Tytuł: Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22 Autorzy: Etel, Leonard; Mrkývka, Petr Abstrakt: The purpose of this commentary on the judgment of the Supreme Administrative Court (SAC) mentioned in the title is to present the relationship between the tax authority and the taxpayer seeking relief from a tax liability. The literature and court rulings, the most recent example of which is the SAC ruling under review, indicate that it is the taxpayer who bears the burden of proving that the prerequisites for granting tax relief are present, namely an important interest of the taxpayer or the public interest. The institution of the burden of proof, characteristic of civil proceedings, should not be transferred to tax proceedings, where it is the statutory duty of the tax authority to clarify all the circumstances of the case. This does not mean that the taxpayer should not point out to the tax authority all the circumstances supporting the granting of relief. However, this does not follow from the fact that the taxpayer, as the applicant, bears the burden (obligation) of proving the existence of the prerequisites. There are and should be no provisions in the Tax Code imposing such an obligation. The taxpayer should submit any evidence justifying the relief in compliance with the principle of cooperation between the taxpayer and the tax authority. This is one of the general principles of tax law found in the literature and court decisions and boils down to the fact that the taxpayer is obliged to cooperate with the authority in charge of the procedure for granting the tax relief requested by the taxpayer. This principle, like many other general principles of tax law, should be inscribed in the current Tax Code, as has long been advocated in the literature.

2024-01-01T00:00:00Z Białogłowski, Wojciech Łukawska-Białogłowska, Dominika Przywora, Bogusław http://hdl.handle.net/11320/16289 2024-04-04T09:34:21Z 2024-01-01T00:00:00Z

Tytuł: Suspendium ad Kalendas Graecas? The Problem of the Constitutionality of Suspending the Statute of Limitations for Fiscal Offences during the State of the Epidemic or the State of the Epidemic Threat as the Example of Broadly Understood ‘Fiscal Repression’ of the State against the Individual Autorzy: Białogłowski, Wojciech; Łukawska-Białogłowska, Dominika; Przywora, Bogusław Abstrakt: One of the basic principles defining the relationship between individuals (including entrepreneurs) and the state is the principle of protecting the citizen’s trust in the state and the law enacted by it. This principle is based on legal certainty, understood in the jurisprudence of the Constitutional Tribunal of the Republic of Poland as a certain set of features inherent in the law which ensure legal security for the individual; the individual then has the possibility of full knowledge of the reasons for the operation of state authorities and the legal consequences that his or her actions may entail. An individual should be able both to determine the consequences of behaviours and events on the basis of the legal status in force at a given moment, and to expect that the legislator will not change it arbitrarily. On 22 June 2021, Article 15zzr1 was added to the Act of 2 March 2020 on special solutions related to the prevention, counteraction and combating of COVID-19, other infectious diseases and crisis situations caused by them; the article stipulates that during the state of epidemic threat or state of the epidemic, as announced due to COVID-19, and in the period of six months after their cancellation, there is no statute of limitations for the criminality of the act and no statute of limitations for the execution of a penalty in cases of crimes and fiscal crimes (paragraph 1); the periods referred to above are counted from 14 March 2020 – in the event of an epidemic threat, and from 20 March 2020 – in the event of an epidemic (paragraph 2). The subject of this paper is an attempt to answer the question of whether the indicated provision – interfering with the current model of the relationship between penal fiscal law and tax law – meets constitutional standards. Opis: This article presents only the personal views of the authors.

2024-01-01T00:00:00Z Feret, Elżbieta http://hdl.handle.net/11320/16288 2024-04-04T08:22:52Z 2024-01-01T00:00:00Z

Tytuł: Constitutional and Legal Regulations on Financial Security and the Security of the Financial Interest of the State in Regard to the Challenges of the 21st Century Autorzy: Feret, Elżbieta Abstrakt: This study demonstrates the interdependence of constitutional regulations and two types of state financial security: general financial security and the security of the financial interest of the state. An indication of these two types is possible due to existing legal regulations resulting primarily from constitutional regulations, but also from ordinary laws that allow for the analysis of the activities of public authorities in the field of collecting and spending public funds, in the budgetary, tax and banking contexts. The considerations discussed here are of particular importance due to the unstable political, economic, social and, above all, financial situation. In such difficult circumstances, it seems obvious that constitutional regulations should be the basis for ensuring the financial security of the state, while indicating to what extent the applicable provisions meet the challenges of the modern, unstable world. The considerations have been based primarily on the regulations resulting from the Constitution of the Republic of Poland, with an indication of which are the most important from the point of view of the adopted topic, the regulation of separate acts. In order to discuss the selected issues, it has also been necessary to refer to selected bibliographic items and court decisions. The study is selective and not comprehensive, constituting a stimulus for further research in this area. Opis: Na publikacji błędny numer identyfikatora ORCID autorki. Jest 0001–0001-9281–0316, powinno być 0000-0001-9283-0316.

2024-01-01T00:00:00Z Juchnevicius, Edvardas Mekhmonov, Kambariddin Stwoł, Małgorzata http://hdl.handle.net/11320/16287 2024-04-04T08:22:30Z 2024-01-01T00:00:00Z

Tytuł: State Special Funds in Poland and Uzbekistan: A Comparative Legal Analysis Autorzy: Juchnevicius, Edvardas; Mekhmonov, Kambariddin; Stwoł, Małgorzata Abstrakt: This paper presents a comparative analysis of state special funds in Poland and Uzbekistan, focusing on their legal dimensions within the framework of financial law. State special funds play a vital role in the allocation and management of public resources, serving as targeted financial mechanisms to address specific needs and promote socio-economic development. However, there is limited comparative research examining the legal frameworks and operational aspects of these funds in different jurisdictions. This study aims to fill this gap by conducting a comprehensive analysis of state special funds in Poland and Uzbekistan, providing valuable insights into their legal frameworks, objectives, structures, and operational mechanisms. The research objectives of this study include examining the legal frameworks governing state special funds in both countries, analysing their objectives and operational mechanisms, identifying similarities and differences, and assessing their effectiveness and challenges. By achieving these objectives, this study aims to contribute to the enhancement of financiallaw practices in both jurisdictions and to provide knowledge for improving the legal frameworks and operational efficiency of state special funds.

2024-01-01T00:00:00Z