Wyniki wyszukiwania - Biblioteka Nauki

1

Klauzula zawieszająca a prawo do korzystania z podatkowej pomocy publicznej w formie zwolnienia w podatku od nieruchomości

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Prejs E.

Kwartalnik Prawa Podatkowego

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2012

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nr 4

63-73

EN

In this article the author focuses on question whether in the case of fiscal state aid in the form of property tax exemption is granted by Polish State, it is required to secure that standstill clause is properly implemented within the meaning of article 108(3) TFEU, formerly article 88 (3) EC, falling fiscal measure put into effect in disregard of this obligation is considered as unlawful. The author presents the view that until the investigation procedure has resulted in a positive final decision issued by the European Commission, the taxpayer should not benefit from the property tax exemption and calls for proposals with a view to the future law.

2

Wyrok Trybunału Sprawiedliwości w sprawie National Grid Indus BV – złote runo czy puszka Pandory?

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Prejs E.

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nr 1(31)

PL

Niniejszy artykuł poświęcony został analizie wydanego wyroku Trybunału Sprawiedliwości UE z 29 listopada 2011 r. w sprawie National Grid Indus dotyczącego opodatkowania niezrealizowanych zysków kapitałowych związanych z majątkiem spółki przenoszącej siedzibę dla celów podatkowych między państwami członkowskimi. Autorka artykułu wskazuje na znaczenie omawianego wyroku. Zasadniczo podziela ona stanowisko Trybunału, zauważa jednak, że nie powinien on w sposób całkowity odrzucać podnoszonych przez państwa członkowskie argumentów odnoszących się do konieczności zapewnienia zrównoważonego rozdziału kompetencji podatkowych między państwami członkowskim. Autorka podejmuje również rozważania, czy Trybunał Sprawiedliwości UE w analizowanym orzeczeniu, odstąpił od dotychczasowej linii orzeczniczej w kwestii możliwości wprowadzenia przez państwa członkowskie środków, które zapewnią pobór podatku, takich jak ustanowienie gwarancji bankowej czy naliczanie odsetek za zwłokę, oraz konieczności uwzględniania przez państwo pochodzenia zmiany wartości przenoszonych składników majątku, jaka może wystąpić po zmianie siedziby przez podatnika.

EN

This paper examines the decision of the European Court of Justice in the National Grid Indus case issued on 29 November 2011, concerning exit tax levied on unrealised capital gains relating to the assets of a company transferring its place of management for tax purposes between Member States. The author indicates the significance of the judgment. She generally shares the ECJ’s opinion but argues that justifications based on the need to safeguard the allocation of taxing rights among Member States should not be rejected by the ECJ without any differentiation regarding specific circumstances. The author also considers whether the ECJ changed its view on the provisions introduced by the member states in their domestic law relating to remedies safeguarding the recovery of the tax, such as interest payments and bank guarantees, and mandatory provisions allowing for future decreases in value of the company assets transferred to another Member State.

3

Umorzenie zobowiązania cywilnoprawnego a pojęcie przychodu podatkowego w podatku dochodowym od osób fizycznych. Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 12 lutego 2020 r., sygn. II FSK 1527/18

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Prejs E.

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nr 1

21-37

EN

The subject of this gloss is the position of the Supreme Administrative Court contained in the judgment of 12 February 2020 II FSK 1527/18, according to which not every cancellation of a debt is associated with the taxpayer’s receiving a gratuitous performance within the meaning of the provisions of the Personal Income Tax Act, and thus a taxable income within the meaning of this Act. Only then it might be considered that a taxpayer received an “other gratuitous performance” as a result of cancellation of a debt, when it results from the obligation to pay the price for the received goods, services, rights, intangible or legal assets. The author considers the above position of the Court to be correct, pointing to a number of additional arguments in favor of the above-mentioned theses.

PL

Przedmiotem niniejszej glosy jest zawarte w wyroku z dnia 12 lutego 2020 r., sygn. II FSK 1527/18, stanowisko Naczelnego Sądu Administracyjnego, zgodnie z którym nie każde umorzenie zobowiązania cywilnoprawnego wiąże się z uzyskaniem przez podatnika nieodpłatnego świadczenia w rozumieniu przepisów ustawy o podatku dochodowym od osób fizycznych, a tym samym przychodu podatkowego w rozumieniu tej ustawy. O otrzymaniu przez podatnika nieodpłatnego świadczenia na skutek umorzenia zobowiązania pieniężnego można bowiem mówić tylko wtedy, gdy wynika ono z obowiązku zapłaty ceny za otrzymany towar, usługę, prawa, wartości niematerialne czy prawne. Autorka uznaje powyższe stanowisko Naczelnego Sądu Administracyjnego za prawidłowe, wskazując na wiele dodatkowych argumentów przemawiających za słusznością powyższej tezy.

4

Granice suwerenności państw członkowskich UE w sferze podatków bezpośrednich

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Prejs E.

Kwartalnik Prawa Podatkowego

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2011

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nr 4

9-41

EN

Changes in political and economic relations have necessitated reformulation to the concept of national sovereignty. States have limited their sovereign rights by taking obligations at an international level, which in turn makes necessary to rededefine ne the basic functions of the state. Nowadays there is a tendency of the states to abandon their sovereign prerogatives and transfer them to the international level, which in the author’s opinion indeed do not affect the sovereignty of states, however, limits the authority to exercise independently their powers in some fields. This phenomenon applies also to taxation. The author analyzes the evolution of the concept of state’s sovereignty and its attributes. Proves that the concept of state sovereignty in the light of European integration, despite its significant evolution, has not lost its importance. Relying on these assumptions the author considers the sovereign rights of the EU Member State in the field of direct taxation. Nor the Treaty on the Functioning of the European Union, nor any of foregoing Treaties, did not confer the right to levy direct taxes to the European Union. This right remains the exclusive domain of the EU Member States. However, the competence of the EU Member States to levy direct taxes affects the ability of the European Union to exercise powers relating to the founding and creation of a common market, and that inevitably might lead to situation that national direct tax law is in contrary to the provisions of the Treaty granting freedom of movement. The authority to solve this conflict is exercised by Court of Justice of the European Union, who is also entitled to interpret EU law in respect of national rules governing direct taxes. The case law of the ECJ has tried to strike a balance between the freedom of movement and the Member’s States’ sovereignty to levy direct taxes. While interpreting the EU law, the ECJ is obliged to protect the simultaneous exercising of powers by both – the European Union and the Member States. The ECJ essentially fulfills this obligation, although – as shown by the examples in the case law – sometimes went beyond its jurisdiction.

5

Orzekanie o odpowiedzialności płatnika zaliczek na podatek dochodowy po zakończeniu roku podatkowego

63%

Kalinowski M. , Prejs E.

Przegląd Ustawodawstwa Gospodarczego

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2021

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nr 12

19-25

EN

In this article, the authors analyse the concept of the tax liability of persons deducting income tax payments on account. The authors noted that the paying agent performs his own obligation to collect, or withhold, an amount of money from a person who is not a taxable person and to transfer that amount to the relevant tax authority. This obligation arises as a result of the occurrence of an event described in a statutory provision that imposes an obligation on the paying agent. Under the Tax Ordinance Act the paying agent is liable for his failure to withhold a tax payment or to transfer the tax withheld to the relevant tax authority, but in the opinion of the authors' the applicability of this provision to the paying agent deducting income tax payments on account after a fiscal year end is limited. The authors present the view that adjudicating on the tax liability of paying agents deducting income tax payments on account after a fiscal year end is possible only in the event that the amount paid by the taxpayer is lower than the amount of the tax due, and this understatement results from the fact that the paying agent does not take steps to collect the payments on account and transfer them to the account of the tax authority.

PL

W niniejszym artykule autorzy analizują pojęcie odpowiedzialności płatników zobowiązanych do zapłaty zaliczek na podatek dochodowy. Prezentują stanowisko, zgodnie z którym płatnik realizuje własny obowiązek pobrania lub potrącenia kwoty zaliczki na podatek od osoby w istocie niebędącej podatnikiem i przekazania tej kwoty właściwemu organowi podatkowemu. Obowiązek ten powstaje w wyniku zaistnienia zdarzenia opisanego w przepisie ustawowym, nakładającego obowiązek na płatnika zaliczki na podatek. Zgodnie z przepisami Ordynacji podatkowej płatnik ponosi odpowiedzialność za to, że nie pobrał podatku lub nie przekazał potrąconego podatku właściwemu organowi podatkowemu, ale zdaniem autorów zastosowanie tego przepisu do płatnika pobierającego zaliczki na podatek dochodowy po zakończeniu roku podatkowego jest ograniczone. Autorzy stoją na stanowisku, że orzekanie o odpowiedzialności płatników pobierających zaliczkę na podatek dochodowy po zakończeniu roku podatkowego jest możliwe tylko w przypadku, gdy wpłacona przez podatnika kwota jest niższa niż kwota należnego podatku, zaś owo zaniżenie wynika z niepodjęcia przez płatnika czynności polegających na pobraniu należnych zaliczek i wpłaceniu ich na rachunek organu podatkowego.

6

Developing The Concept Of A Tax Law Relationship – Assumptions Concerning Scientific Research On This Issue

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Kalinowski M. , Prejs E.

Financial Law Review

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2021

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tom 24

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nr 4

102-121

EN

The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions. In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship.

7

Best practices concerning private tax rulings according to Base Erosion and Profit Shifting (BEPS) Action 5 and Polish Tax Law

51%

Morawski W. , Lasiński-Sulecki K. , Prejs E.

Przegląd Ustawodawstwa Gospodarczego

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2021

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nr 10

2-10

PL

Celem niniejszego artykułu jest ocena stopnia implementacji do polskiego prawa podatkowego najlepszych praktyk dotyczących interpretacji podatkowych opracowanych w ramach Działania 5 projektu BEPS. Autorzy przedstawiają polski system interpretacji podatkowych. Następnie dokonują oceny stopnia implementacji każdej z najlepszych praktyk. Autorzy formułują również krytyczne uwagi do najlepszych praktyk OECD. W ocenie autorów polska regulacja dotycząca interpretacji podatkowych generalnie spełnia większość wymogów OECD, przede wszystkim dlatego, że jest systemem w pełni transparentnym.

EN

The aim of this article is to assess the degree of the implementation of the best practices concerning tax rulings developed under Action 5 of the BEPS Project in Polish tax law. The authors present the current situation of Poland's tax ruling system. Then, the authors assess the degree of implementation of each best practice. The authors also formulate critical comments on the OECD's best practices. In the opinion of the authors, the Polish tax ruling regulation generally meets most of the OECD's requirements, primarily because it is a fully transparent system.