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http://hdl.handle.net/11320/13810
Pełny rekord metadanych
Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Etel, Leonard | - |
dc.date.accessioned | 2022-09-07T08:45:27Z | - |
dc.date.available | 2022-09-07T08:45:27Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Annual Center Review, nr 14-15, 2021-2022, s. 38-42 | pl |
dc.identifier.issn | 1899-5942 | - |
dc.identifier.uri | http://hdl.handle.net/11320/13810 | - |
dc.description.abstract | Property tax is the second, after VAT, most contested issue to administrative courts. The reason for such a situation is wrongly determined subject of tax. This paper presents basic weaknesses of the regulations regarding buildings, structures and land. These problems may be eliminated only by radical changes in the binding law. Without them, this tax will still cause difficulties in its practical implementation. | pl |
dc.language.iso | en | pl |
dc.publisher | International Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystok | pl |
dc.rights | Uznanie autorstwa-Na tych samych warunkach 3.0 Polska | - |
dc.rights.uri | http://creativecommons.org/licenses/by-sa/3.0/pl/ | - |
dc.subject | real estate tax | pl |
dc.subject | building | pl |
dc.subject | structure | pl |
dc.subject | land | pl |
dc.title | Tax not clear on what? | pl |
dc.type | Article | pl |
dc.rights.holder | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0) | pl |
dc.identifier.doi | 10.15290/acr.2021-2022.14-15.05 | - |
dc.description.Email | etel@uwb.edu.pl | pl |
dc.description.Biographicalnote | Leonard Etel – Prof., lawyer, an employee of the Faculty of Law, University of Bialystok where he heads the Department of Tax Law. Author of numerous research papers on financial and tax law. Specialises in tax ordinance, local government taxes and especially real estate taxation. He led the General Tax Law Codification Committee, which has prepared the draft of a new tax ordinance. | pl |
dc.description.Affiliation | University of Białystok, Poland | pl |
dc.description.references | Dowgier R., Etel L., Liszewski G., Pahl B. (2020), Podatki i opłaty lokalne. Komentarz, Wolters Kluwer, Warszawa. | pl |
dc.description.references | Etel L., Dowgier R. (2013), Podatki i opłaty lokalne, czas na zmiany, Wydawnictwo Temida 2, Białystok. | pl |
dc.description.references | Etel L. (1998), Reforma opodatkowania nieruchomości w Polsce, Temida 2, Białystok. | pl |
dc.description.references | Dowgier R. (2018), Glosa do wyroku TK z 12.12.2017 r. „Zeszyty Naukowe Sądownictwa Administracyjnego” no. 3 (78). | pl |
dc.description.references | Etel L. (1999), Glosa krytyczna do wyroku NSA w Poznaniu z 20 stycznia 1998 r. (I SA/Po1064/97), „Przegląd Orzecznictwa Podatkowego” no. 3, item 285. | pl |
dc.description.references | Zalewski Ł., Mniej wyroków mniej jawności, „Dziennik Gazeta Prawna” of 15 March 2021 [online], https://www.rp.pl/prawo-w-firmie/art288311-w-2020-roku-znownajwiecej-sporow-o-podatki-dotyczylo-vat. | pl |
dc.description.references | Act of 12 January 1991 r. on local taxes and charges (Journal of Laws of 2019, item 1170). | pl |
dc.description.references | Act of 7 July 1994 Construction law (Journal of Laws of 2021, item 2351). | pl |
dc.description.references | Act of 21 August 1997 on real estate management (unified text of 2021, item 1899). | pl |
dc.description.references | TK judgement of 13 December 2017 r. (SK 48/15). | pl |
dc.description.references | Resolution of SAC of 1 July 2002 (FPK 3/02). | pl |
dc.description.references | SAC resolution of 22 October 2018 (II FSK 2983/17). | pl |
dc.description.references | SAC resolution of 27 February 2021 (II FPS 4/11) concerned the problems of garage taxation. | pl |
dc.description.number | 14-15 | pl |
dc.description.firstpage | 38 | pl |
dc.description.lastpage | 42 | pl |
dc.identifier.citation2 | Annual Center Review | pl |
dc.identifier.orcid | 0000-0001-8065-2276 | - |
Występuje w kolekcji(ach): | Annual Center Review, 2021-2022, nr 14-15 Artykuły naukowe (WP) |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_14_15_2021_2022_L_Etel_Tax_not_clear.pdf | 92,84 kB | Adobe PDF | Otwórz |
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