Białystok Law Books 3 Introduction To Polish Tax Law PDF Download
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Author: Mariusz Popławski
Publisher: Wydawnictwo Temida 2
ISBN: 8362813172
Category : Taxation
Languages : en
Pages : 205
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Book Description
This book is meant as an introduction to Polish tax law for English speaking readers and presents basic mechanisms specific for the tax law. The book is divided into three parts, the first one being of a general character, dealing with the concept of tax, sources of tax law and tax law application. The second part focuses on procedural and institutional matters of tax law, including tax authorities competence, tax liability, assessment and payment, tax audit and proceedings. The third part covers the material tax law and deals with personal and corporate income tax, VAT, excise and gambling duties, real estate and other local taxes.
Author: Mariusz Popławski
Publisher: Wydawnictwo Temida 2
ISBN: 8362813172
Category : Taxation
Languages : en
Pages : 205
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Book Description
This book is meant as an introduction to Polish tax law for English speaking readers and presents basic mechanisms specific for the tax law. The book is divided into three parts, the first one being of a general character, dealing with the concept of tax, sources of tax law and tax law application. The second part focuses on procedural and institutional matters of tax law, including tax authorities competence, tax liability, assessment and payment, tax audit and proceedings. The third part covers the material tax law and deals with personal and corporate income tax, VAT, excise and gambling duties, real estate and other local taxes.
Author: Leonard Etel
Publisher: Wydawnictwo Temida 2
ISBN: 8362813881
Category : Taxation
Languages : en
Pages : 540
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Book Description
Author: Martin Löhnig
Publisher: Böhlau Wien
ISBN: 3205215281
Category : Law
Languages : en
Pages : 341
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Book Description
The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.
Author: Monika Domańska
Publisher: Taylor & Francis
ISBN: 1000937348
Category : Law
Languages : en
Pages : 306
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Book Description
This book presents the case law of Polish courts, namely the Supreme Court, administrative courts and the Constitutional Tribunal, in which the principles of EU law have been successfully applied. It discusses how Polish courts apply principles of consistent interpretation, primacy and direct effect of EU law in their daily adjudicating practice in order to ensure effet utile of EU law, resulting in effective protection of individuals' rights derived from the EU legal order. The book explores the legal nature of these principles and, in particular, the requirement that national rules that are found to be incompatible with legally binding and enforceable EU law should be disapplied by the domestic courts. It explains Polish courts’ reasoning concerning the inseparable relationship between the principle of primacy of EU law and the remedy of disapplication of national law. As the guidelines provided for the national courts by the Court of Justice of the European Union are often quite vague, the work will be important and useful for academics and practitioners from different European jurisdictions to observe the manner in which these principles of EU law are applied in jurisdictions other than their own.
Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709413443
Category : Law
Languages : en
Pages : 275
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Book Description
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Author: Jarosław Kundera
Publisher:
ISBN:
Category : Economic assistance, European
Languages : en
Pages : 356
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Book Description
Author: Martin Klokar
Publisher: Linde Verlag GmbH
ISBN: 3709412986
Category : Law
Languages : en
Pages : 357
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Book Description
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.
Author: Carla De Pietro
Publisher: Kluwer Law International B.V.
ISBN: 9403532076
Category : Law
Languages : en
Pages : 625
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Book Description
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
Author: W. Cole Durham
Publisher: Routledge
ISBN: 1317107373
Category : Law
Languages : en
Pages : 472
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Book Description
What is the place assigned to religion in the constitutions of contemporary States? What role is religion expected to perform in the fields that are the object of constitutional regulation? Is separation of religion and politics a necessary precondition for democracy and the rule of law? These questions are addressed in this book through an analysis of the constitutional texts that are in force in different parts of the world. Constitutions are at the centre of almost all contemporary legal systems and provide the principles and values that inspire the action of the national law-makers. After a discussion of some topics that are central to the constitutional regulation of religion, the book considers a number of national systems covering countries with a variety of religious and cultural backgrounds. The final section of the book is devoted to the discussion of the constitutional regulation of some particularly controversial issues, such as religious education, the relation between freedom of speech and freedom of religion, abortion, and freedom of conscience.
Author: Maciej Etel
Publisher: Wydawnictwo Temida 2
ISBN: 8362813628
Category :
Languages : en
Pages : 222
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Book Description
