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| Pole DC | Wartość | Język |
|---|---|---|
| dc.contributor.author | Ofiarska, Małgorzata | - |
| dc.date.accessioned | 2018-09-27T09:36:44Z | - |
| dc.date.available | 2018-09-27T09:36:44Z | - |
| 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. 473-489 | pl |
| dc.identifier.isbn | 978–83–65696–08–3 | - |
| dc.identifier.uri | http://hdl.handle.net/11320/6955 | - |
| dc.description.abstract | The aim of the article is the analysis and evaluation of the legislation applicable within the scope of using a specific manner of expiry of a tax liability, which is transferring of the ownership of an object or property rights by the obligor to the State Treasury or a local government unit and, thus, carrying out of the liability in kind. The main objective of the study has been achieved by proving that, depending on the type of tax arrears, i.e. due to the State Treasury or a poviat, what changes the scope of powers and duties, which are the essence of the functions performed by a poviat governor. As a result of the conclusion of the agreement transferring the ownership of objects and property rights to the State Treasury in exchange for tax arrears, the tax liability expires, yet, it is executed only exceptionally in kind and not in a pecuniary form. The study uses the dogmatic-legal method in order to examine the normative material and the achievements of the doctrine as well as the empirical method necessary for the examination of the court rulings. | pl |
| dc.language.iso | en | pl |
| dc.publisher | Temida 2 | pl |
| dc.subject | Poviat governor | pl |
| dc.subject | tax arrears | pl |
| dc.subject | agreement | pl |
| dc.subject | State Treasury | pl |
| dc.subject | local government unit | pl |
| dc.title | A Poviat Governor as a Party to the Agreement Transferring the Ownership of Objects and Property Rights to the State Treasury or a Local Government Unit in Exchange for Tax Arrears | pl |
| dc.type | Book chapter | pl |
| dc.identifier.doi | 10.15290/oolscprepi.2018.35 | - |
| dc.description.Email | malgorzata.ofiarska@usz.edu.pl | pl |
| dc.description.Biographicalnote | Professor of University of Szczecin, Doctor of Law, Head of the Department of Local Government Law, Faculty of Law and Administration, University of Szczecin, Poland. The Author of over 250 publications, including 10 books, 40 articles, 94 studies in joint works and other electronic publications. Specialises in local government law and administrative enforcement proceedings. He is a member of 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.Affiliation | University of Szczecin | pl |
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| dc.description.references | Huchla, A.: Regulowanie zobowiązań podatkowych w szczególny sposób (Regulating tax liabilities in a special way), Nowe Zeszyty Samorządowe (New Local Government Notebooks) no. 5 (2000). | pl |
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| dc.description.references | Morawski, W.: Przeniesienie własności rzeczy i praw majątkowych w zamian za zaległości podatkowe (Transfer of ownership of property and property rights in exchange for tax arrears), Monitor Podatkowy (Tax Review) no. 8 (1998). | pl |
| dc.description.references | Mucha, M.: Umowy o przeniesienia własności rzeczy lub praw majątkowych w zamian za zobowiązania podatkowe (Agreements on the transfer of ownership of property or property rights in exchange for tax liabilities), in: Boć, J., Dziewięcka-Bokun, L. (eds.): Umowy w administracji (Agreements in administration), Wrocław: Kolonia Limited, 2008. | pl |
| dc.description.references | Niemczuk, P.: Pozycja ustrojowo-prawna starosty (Legislative and legal position of the poviat governor), Administracja (Administration) no. 1 (2011). | pl |
| dc.description.references | Nita, A.: Porozumienia w prawie podatkowym. Horyzontalne metody determinacji powinności podatkowej (Agreements in tax law. Horizontal methods of tax liability determination), Warszawa: Wolters Kluwer, 2014. | pl |
| dc.description.references | Olesińska, A.: Glosa do wyroku NSA z dnia 28 sierpnia 2008 r., I FSK 972/07 (Gloss to the judgment of the Supreme Administrative Court of 28 August 2008, I FSK 972/07), Przegląd Orzecznictwa Podatkowego (Review of Tax Jurisdiction) no. 2 (2009). | pl |
| dc.description.references | Siemieniako, J.: Charakter prawny umowy zawartej w trybie art. 66 Ordynacji Podatkowej (Legal character of the contract concluded in the mode of art. 66 of the Tax Code), Finanse Komunalne (Municipal Finance) no. 1-2 (2008). | pl |
| dc.description.references | Ślifirczyk, M.K.: Przeniesienie własności rzeczy lub praw majątkowych na rzecz Skarbu Państwa (gminy) (Transfer of ownership of property or property rights to the State Treasury (community)), Doradztwo Podatkowe (Tax Advisory) no. 4 (1998). | pl |
| dc.description.references | Wołowiec, T.: Przeniesienie własności rzeczy lub praw majątkowych spółki na rzecz wierzyciela podatkowego jako forma wygaśnięcia zobowiązań podatkowych (Transfer of ownership of property or property rights of the company to the benefit of the tax creditor, as a form of expiration of tax liabilities), Przegląd Ustawodawstwa Gospodarczego (Review of Economic Legislation) no. 8 (2012). | pl |
| dc.description.references | PL: Act of 17 May 1989, on Geodetic and Cartographic Issues, as amended. | pl |
| dc.description.references | PL: Act of 20 June 1997, on Road Traffic Law, as amended. | pl |
| dc.description.references | PL: Tax Ordinance Act of 29 August 1997, as amended. | pl |
| dc.description.references | PL: Act of 5 June 1998, on Poviat Local Government, as amended. | pl |
| dc.description.references | PL: Act of 27 April 2001, on Environmental Protection Issues, as amended. | pl |
| dc.description.references | PL: Act of 9 June 2011, on Geological and Mining Issues, as amended. | pl |
| dc.description.references | PL: Supreme Administrative Court: I FPS 2/07. | pl |
| dc.description.references | PL: Supreme Administrative Court: I FSK 501/06. | pl |
| dc.description.references | PL: Supreme Administrative Court: I FSK 434/10. | pl |
| dc.description.references | PL: Supreme Administrative Court: I FSK 1635/10. | pl |
| dc.description.references | PL: Supreme Administrative Court: I FSK 555/13. | pl |
| dc.description.references | PL: Supreme Administrative Court: II FSK 3066/14. | pl |
| dc.description.references | PL: Supreme Administrative Court: II FW 2/14. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: II SA/Łd 1518/03. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: III SA/Wa 2972/05, LEX no. 194038. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: III SA/Wa 861/10. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: I SA/Sz 910/10. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: SA/Po 846/10. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: III SA/GI 1312/12. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: I SA/Po 718/13. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: I SA/Rz 67/14. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: I SA/Sz 1212/14. | pl |
| dc.description.references | PL: Voivodeship Administrative Court: I SA/GI 552/16. | pl |
| dc.description.references | PL: Act of 13 November 2003, on Revenues of Local Government Units, as amended. | pl |
| dc.description.firstpage | 473 | pl |
| dc.description.lastpage | 489 | 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) 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 | |
|---|---|---|---|---|
| M_Ofiarska_A_Poviat_Governor_as_a_Party_to_the_Agreement_Transferring.pdf | 397,99 kB | Adobe PDF | Otwórz |
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