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http://hdl.handle.net/11320/6929
Pełny rekord metadanych
Pole DC | Wartość | Język |
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dc.contributor.author | Woltanowski, Piotr | - |
dc.contributor.author | Kosińska, Róża | - |
dc.date.accessioned | 2018-09-25T09:01:45Z | - |
dc.date.available | 2018-09-25T09:01:45Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 115-128 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6929 | - |
dc.description.abstract | According to the Authors opinion in this paper’s, sometimes undertaken practice of the judgments regarding the tax law relationship conducted by the Constitutional Tribunal to specify the public interest in opposition to the entity rights and by bringing the need to respect the State Treasury and to achieve the planned revenue for the budget, cannot be approved. State’s fiscal interest justified by the CT case is contrary to the public interest: retroactivity, the legislation ambiguity and lack of the respect to the established right. At the same time, there is underlying the need to provide for the tax legislator certain freedom while creating tax policy. The Tribunal should strive to balance the protection of the individual and social interest as well as to protect the interests of the single participants in the economic life. The CT should continue issue interpretative judgments – it is a valuable tool in the efforts to ensure an appropriate level to protect the individual and public interest, but it should accuse the current practice of issuing application judgments. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | State’s Treasure Interest | pl |
dc.subject | fiscal interest | pl |
dc.subject | State’s interest | pl |
dc.subject | budget interest | pl |
dc.subject | taxpayers’ rights | pl |
dc.title | The Possibilities and the Practice to Protect the Public and the State’s Fiscal Interest by the Constitutional Tribunal | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.09 | - |
dc.description.Email | Piotr Woltanowsk: piotrwoltanowski@gmail.com | pl |
dc.description.Email | Róża Kosińska: rozmark@wp.pl | pl |
dc.description.Biographicalnote | Piotr Woltanowski - Board Member and General Secretary of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Department of Public Finances and Financial Law, Faculty of Law, University of Bialystok. He is the author of over 50 publications in the field of tax administration, human rights, health service finance and social security. | pl |
dc.description.Biographicalnote | Róża Kosińska - Member of the Audit Committee of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Secretary of Drohiczyn Scientific Society. An experienced practitioner of economics, a long-standing employee of the tax apparatus, an external and internal risk analyst, author of many publications in the field of tax administration. | pl |
dc.description.Affiliation | Piotr Woltanowski - University of Bialystok | pl |
dc.description.references | Kosińska, R., Ruśkowski, E., Woltanowski, P.: Effectiveness of tax services during the reformation period – selected issues (Efektywność służb podatkowych w okresie ich reformowania – wybrane zagadnienia), Finanse, Rynki Finansowe, Ubezpieczenia (Finances, Financial Markets, Insurances) no. 6 (2016), DOI: 10.18276/frfu.2016.6.84/2-02. | pl |
dc.description.references | Woltanowski, P.: Category of public interest in Constitutional Court jurisdiction in tax cases, in: Štrkolec, M.: Current questions of the efficiency of public finance, financial law and tax law in the countries of Central and Eastern Europe, Košice: Pavol Jozef Šafárik University in Košice, 2005. | pl |
dc.description.references | Woltanowski, P.: Zasady prawidłowej legislacji podatkowej, a ochrona interesu Skarbu Państwa w orzecznictwie Trybunału Konstytucyjnego (The principle of proper tax legislation and protection of the interest of the State Treasury in the jurisprudence of the Constitutional Court), in: Etel, L., Tyniewicki, M. (eds.): Księga jubileuszowa profesora Eugeniusza Ruśkowskiego (Anniversary book of Professor Eugeniusz Ruśkowski), Bialystok: Temida 2, 2012. | pl |
dc.description.references | PL: Constitutional Tribunal: P.9/15. | pl |
dc.description.references | PL: Constitutional Tribunal: K.21/14. | pl |
dc.description.references | PL: Constitutional Tribunal: K.57/13. | pl |
dc.description.references | PL: Constitutional Tribunal: K.31/10. | pl |
dc.description.references | PL: Constitutional Tribunal: K.1/10. | pl |
dc.description.references | PL: Constitutional Tribunal: K.4/09. | pl |
dc.description.references | PL: Constitutional Tribunal: SK.64/08. | pl |
dc.description.references | PL: Constitutional Tribunal: P.90/08. | pl |
dc.description.references | PL: Constitutional Tribunal: SK.17/07. | pl |
dc.description.references | PL: Constitutional Tribunal: K.16/07. | pl |
dc.description.references | PL: Constitutional Tribunal: P.28/07. | pl |
dc.description.references | PL: Constitutional Tribunal: K.44/07. | pl |
dc.description.references | PL: Constitutional Tribunal: K.4/06. | pl |
dc.description.references | PL: Constitutional Tribunal: SK.96/06. | pl |
dc.description.references | PL: Constitutional Tribunal: K.1/05. | pl |
dc.description.references | PL: Constitutional Tribunal: K.21/05. | pl |
dc.description.references | PL: Constitutional Tribunal: K.33/05. | pl |
dc.description.references | PL: Constitutional Tribunal: SK.51/05. | pl |
dc.description.references | PL: Constitutional Tribunal: K.2/03. | pl |
dc.description.references | PL: Constitutional Tribunal: K.12/03. | pl |
dc.description.references | PL: Constitutional Tribunal: K.32/03. | pl |
dc.description.references | PL: Constitutional Tribunal: K.8/03. | pl |
dc.description.references | PL: Constitutional Tribunal: K.4/03. | pl |
dc.description.references | PL: Constitutional Tribunal: SK.23/03. | pl |
dc.description.references | PL: Constitutional Tribunal: K.45/02. | pl |
dc.description.references | PL: Constitutional Tribunal: K.33/02. | pl |
dc.description.references | PL: Constitutional Tribunal: K.6/02. | pl |
dc.description.references | PL: Constitutional Tribunal: K.28/02. | pl |
dc.description.references | PL: Constitutional Tribunal: P.6/02. | pl |
dc.description.references | PL: Constitutional Tribunal: SK.23/01. | pl |
dc.description.references | PL: Constitutional Tribunal: K.13/01. | pl |
dc.description.references | PL: Constitutional Tribunal: P.7/00. | pl |
dc.description.references | PL: Constitutional Tribunal: K.11/98. | pl |
dc.description.references | PL: Constitutional Tribunal: K.23/98. | pl |
dc.description.references | PL: Constitutional Tribunal: K.27/98. | pl |
dc.description.references | PL: Constitutional Tribunal: P.4/98. | pl |
dc.description.references | PL: Constitutional Tribunal: U.24/97. | pl |
dc.description.references | PL: Constitutional Tribunal: K.22/96. | pl |
dc.description.references | PL: Constitutional Tribunal: K.27/95. | pl |
dc.description.references | PL: Constitutional Tribunal: K.13/94. | pl |
dc.description.references | PL: Constitutional Tribunal: K.2/94. | pl |
dc.description.references | PL: Constitutional Tribunal: K.8/94. | pl |
dc.description.references | PL: Constitutional Tribunal: W.3/94. | pl |
dc.description.references | PL: Constitutional Tribunal: W.3/93. | pl |
dc.description.references | PL: Constitutional Tribunal: W.8/93. | pl |
dc.description.references | PL: Constitutional Tribunal: K.8/93. | pl |
dc.description.references | PL: Constitutional Tribunal: W.12/92. | pl |
dc.description.references | PL: Constitutional Tribunal: K.9/92. | pl |
dc.description.references | PL: Constitutional Tribunal: K.3/91. | pl |
dc.description.references | PL: Constitutional Tribunal: W.1/89. | pl |
dc.description.references | PL: Constitutional Tribunal: U.10/89. | pl |
dc.description.references | PL: Constitutional Tribunal: U.5/86. | pl |
dc.description.references | PL: Ombudsman of Citizens’ Rights: II.501.4.2017.MH. | pl |
dc.description.firstpage | 115 | pl |
dc.description.lastpage | 128 | pl |
dc.identifier.citation2 | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) Materiały konferencyjne (WP) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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P_Woltanowski_R_Kosinska_The_Possibilities_and_the_Practice.pdf | 373,14 kB | Adobe PDF | Otwórz |
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