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2 Zeszyty Prawnicze BAS

2 Odrowąż‑Sypniewski W.

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Wykładnia pojęcia „ustawa podatkowa” (art. 37 ust. 2 regulaminu Sejmu)

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Odrowąż‑Sypniewski W.

Zeszyty Prawnicze BAS

2021

nr 2(70)

85-98

The term “tax act” is used in the Standing Orders of the Sejm in the substantive sense and refers to a public levy having the features of a tax, i.e. a pecuniary, compulsory, non-returnable and nonequivalent payment imposed by law and constituting budgetary revenue of the State Treasury or local government units of general purpose. The author points out that it is irrelevant for the qualification of a bill as a “tax bill” what name the bill uses to denote a public levy, if it bears the features of a tax. The title of a tax bill also refers to the bill that repeals or modifies the scope of a tax obligation or its elements. The author concludes that any tax act amendment bill meets the characteristics of the term “tax act”, and the scope of the term “tax act” does not include public tributes other than taxes.

Opinia prawna w sprawie wykładni art. 148c regulaminu Sejmu (zagadnienie tzw. zdań odrębnych do opinii uchwalanych przez Komisję ds. Unii Europejskiej)

100%

Odrowąż‑Sypniewski W.

nr 3(35)

43-47

This opinion concerns the possibility of appending a dissenting opinion to the opinion passed by the European Union Affairs Committee. The author claims that opinion of the Committee should be regarded as the position of the competent authority of the Sejm. Article 148c paragraph 2 defines the subject of a Committee opinion. The constitutive element of such opinion is an assessment of the position of the Council of Ministers, expressed in its acceptance or rejection by the Committee. The author stressed that Article 148c sets the subject of the opinion but does not provide possibility to attach dissenting opinions by the Committee members who are distancing themselves from the position adopted by the Committee.