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http://hdl.handle.net/11320/6951
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Pole DC | Wartość | Język |
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dc.contributor.author | Etel, Leonard | - |
dc.contributor.author | Popławski, Mariusz | - |
dc.date.accessioned | 2018-09-27T07:13:36Z | - |
dc.date.available | 2018-09-27T07:13:36Z | - |
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. 423-435 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6951 | - |
dc.description.abstract | The contribution deals with the introduction into Polish law the principle of weighing the interest of the obligee and the public interest, which will probably be adopted in the new Tax Ordinance Act in Poland in 2019. The considerations in this paper result in a few observations. First, the rule under discussion will be applied both in reference to the provisions of substantive actions taken by tax authorities on the basis of the regulations included in the Tax Ordinance, but also on the basis of other provisions of tax law applied by these tax authorities. Second, the above-mentioned rule will be applicable at the stage of tax law application. It should also be applied in the context of creating tax law. Third, from the essence of this rule results a directive prescribing the interpretation of doubts including the interest of both parties of the tax legal relation. The interpretation of the provisions of tax law through the prism of the rule of weighing interests should be treated as an element of the process of the systemic interpretation. Fourth, the essence of this rule indicates that it should be also taken into consideration in the context of applying the provisions of tax law. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Tax law principles | pl |
dc.subject | principle of weighing the interests in tax law | pl |
dc.subject | interest of the obliged in tax law | pl |
dc.subject | interest of taxpayer | pl |
dc.title | Weighing the Interest of the Obliged and the Public Interest in the Polish Tax Law | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.31 | - |
dc.description.Email | Leonard Etel: leonard.etel@wp.pl | pl |
dc.description.Email | Mariusz Popławski: mpoplawski@poczta.onet.pl | pl |
dc.description.Biographicalnote | Leonard Etel - Professor for Tax Law, Department of Tax Law, Faculty of Law, University of Bialystok, Poland. The Author specializes in tax law. He is the author of over 300 books and articles. He is a Chairman of the General Taxation Law Codification Committee in Poland and vice-chairman of the Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. | pl |
dc.description.Biographicalnote | Mariusz Popławski - Professor of the University of Bialystok, Department of Tax Law, Faculty of Law, University of Bialystok, Poland. The author specializes in tax law. He is Vice-Rector for Development and International Cooperation, member of the General Taxation Law Codification Committee in Poland, member of the scientific council of “Public Governance, Administration, and Finances Law Review in the European Union and Central and Eastern Europe”. | pl |
dc.description.Affiliation | Leonard Etel - University of Bialystok | pl |
dc.description.Affiliation | Mariusz Popławski - University of Bialystok | pl |
dc.description.references | Brzeziński, B.: Podstawy wykładni prawa podatkowego (Fundamentals of interpretation of tax law), Gdańsk: ODDK, 2008. | pl |
dc.description.references | Etel, L. (ed.): Ordynacja podatkowa. Komentarz (Tax Ordinance Act. Comment), Warszawa: Wolters Kluwer, 2017. | pl |
dc.description.references | Orłowski, J.: Uzasadnienie decyzji w sprawie ulgi w spłacie zobowiązania podatkowego niebędącej pomocą publiczną (Justification of the decision on tax relief not being a state aid), in: Dowgier, R. (ed.): Ordynacja podatkowa. Wokół nowelizacji (Tax Ordinance Act. Around the amendment), Bialystok: Temida 2, 2009. | pl |
dc.description.references | Popławski, M.: Nadpłata i zwrot podatku. Zagadnienia wspólne dotyczące realizacji uprawnień podatkowych (Overpayment and tax refund. Common issues related to the implementation of tax entitlements), Warszawa: Wolters Kluwer, 2014. | pl |
dc.description.references | Popławski, M.: Uprawnienia podatkowe. Procedura dochodzenia należności podatkowych od Skarbu Państwa lub jednostek samorządu terytorialnego (Tax entitlements. Procedure of claiming tax receivables from the State Treasury or local self-government units), Warszawa: Wolters Kluwer, 2014a. | pl |
dc.description.references | Prawo do dobrej administracji (Right to good administration, the Ombudsman’s Newsletter – Materials), Biuletyn RPO (Bulleting of the Polish Ombudsman) no. 60 (2008). | pl |
dc.description.references | Morawski, L.: Zasady wykładni prawa (Principles of law interpretation), Toruń: TNOIK 2010. | pl |
dc.description.references | Nowacki, J., Tobor, Z.: Wstęp do prawoznawstwa (Introduction to jurisprudence), Warszawa: Wolters Kluwer 2007. | pl |
dc.description.references | PL: Constitution of the Republic of Poland, 2 April 1997, as amended. | pl |
dc.description.references | PL: Tax Ordinance Act of 29 August 1997, as amended. | pl |
dc.description.references | PL: Regulation of 21 October 2014, on creation, organization and functioning of Commission Codifying Commission of the Universal Tax Law. | pl |
dc.description.references | PL: Code of Administrative Procedure of 14 June 1960, as amended. | pl |
dc.description.references | PL: Highest Administrative Court: I SA/Wr 1458/2001. | pl |
dc.description.references | PL: Highest Administrative Court: II FSK 2474/2015. | pl |
dc.description.references | PL: Highest Administrative Court: I SA/Ka 577/2000. | pl |
dc.description.references | PL: Highest Administrative Court: II FSK 1842/2010. | pl |
dc.description.references | PL: Voivodeship Administrative Court: III SA/Wa 1410/2009. | pl |
dc.description.references | Projekt ustawy – Przepisy ogólne prawa administracyjnego z 29 grudnia 2010 r. (Bill of General Provisions of Administrative Law of 29 December 2010). www.orka.sejm.gov.pl. | pl |
dc.description.references | Projekt ustawy – Ordynacja podatkowa z dnia 6 października 2017 r. (Bill of New Polish Tax Ordinance Bill of 6 October 2017 and Its justification). www.mf.gov.pl. | pl |
dc.description.references | Kierunkowe założenia nowej ordynacji podatkowej przygotowane przez Komisję Kodyfikacyjną Ogólnego Prawa Podatkowego (Directional Assumptions of the New Tax Ordinance Act prepared by the Codifying Commission of the Universal Tax Law), 2015. www.legislacja.rcl.gov.pl. | pl |
dc.description.firstpage | 423 | pl |
dc.description.lastpage | 435 | 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:
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L_Etel_M_Poplawski_Weighing_the_Interest_of_the_Obliged.pdf | 412,29 kB | Adobe PDF | Otwórz |
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