Działalność na rzecz celów społecznie użytecznych – wybrane zagadnienia prawnopodatkowe w polsko-hiszpańskiej perspektywie prawnoporównawczej
Acting for Socially Useful Purposes – Selected Tax and Legal Issues in the Polish-Spanish Comparative Legal Perspective
Contributor(s): Maria Supera-Markowska (Editor)
Subject(s): Law, Constitution, Jurisprudence, International Law, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: civic society; non-governmental organisations; religious entities; Poland and Spain
Summary/Abstract: The publication is the result of the 6th Polish-Spanish Scientific Conference, organized in May 2022 by the Centre for Spanish and European Law of the University of Warsaw. The authors of the texts included in the book analyse selected legal and tax issues related to activities for socially useful purposes, adopted in Poland and Spain. They discuss issues concerning financial economy and taxation of non-profit units in national and comparative legal terms, referring to a wide range of empirical data. In their reflections they take into account, among others, tax aspects of the activities of religious entities, those socially useful and pertaining to the field of religious worship.
- E-ISBN-13: 978-83-235-6600-7
- Print-ISBN-13: 978-83-235-6599-4
- Page Count: 146
- Publication Year: 2024
- Language: Polish
Wprowadzenie
Wprowadzenie
(Introduction)
- Author(s):Maria Supera-Markowska
- Language:Polish
- Subject(s):International Law, EU-Legislation
- Page Range:7-25
- No. of Pages:19
- Keywords:public benefit activities; socially useful purposes; legal and tax issues
- Summary/Abstract:The text is an introduction to the subject of legal and tax issuesof activities for socially useful purposes. It defines the conceptual apparatusnecessary to carry out analyses in the indicated scope and presents the mostimportant problem issues.
- Price: 3.00 €
Gospodarka jednostek sektora non-profit w wybranych krajach OECD w latach 2002–2022 w świetle rachunków narodowych
Gospodarka jednostek sektora non-profit w wybranych krajach OECD w latach 2002–2022 w świetle rachunków narodowych
(The economy of non-profit institutions in selected OECD countries from 2002 to 2022 in the light of national accounts)
- Author(s):Michał Bitner
- Language:Polish
- Subject(s):International Law, EU-Legislation
- Page Range:26-53
- No. of Pages:28
- Keywords:non-profit institutions serving households; national accounts; non-market output; resource structure; current transfers
- Summary/Abstract:The subject of the paper is the presentation of the phenomena occurring in the economy of the non-profit institutions serving households (NPISH) sector of selected OECD countries in the light of national accounts. The study reviews the sequence of accounts of the NPISH sector in selected countries and identifies the economic quantities that most synthetically allow international comparisons. In particular, the following issues were analyzed: the economic importance of the NPISH sector in each country, the degree of ”commercial orientation” of the NPISH sector, the resource structure (”financing”) of the sector, and the structure of resource use (”expenses and costs”). Attention was drawn to the far-reaching differences in the NPISH economic system in the various countries covered by the study.
- Price: 3.50 €
Działalność pożytku publicznego w polskim systemie podatkowym
Działalność pożytku publicznego w polskim systemie podatkowym
(Public benefit activities in the Polish tax system)
- Author(s):Maria Supera-Markowska
- Language:Polish
- Subject(s):International Law, EU-Legislation
- Page Range:54-93
- No. of Pages:40
- Keywords:public benefit activities; Polish tax system
- Summary/Abstract:The text concerns legal and tax issues of public benefit activities in the Polish tax system, above all, in the field of income taxes and VAT. The analyses show that in many respects legal and tax solutions, both in the area of income taxes and the tax on goods and services, are not adequate to the specificity of public benefit activities. Starting from the assumption that such activities, due to the implementation of socially useful objectives important for the common good, should be treated appropriately for tax purposes, a number of de lege ferenda postulates have been formulated concerning various tax aspects of public benefit activities.
- Price: 4.00 €
Odliczenia darowizn na gruncie ustaw o podatkach dochodowych oraz ustaw regulujących stosunki państwa z Kościołami
Odliczenia darowizn na gruncie ustaw o podatkach dochodowych oraz ustaw regulujących stosunki państwa z Kościołami
(Deductions of donations under income tax laws and laws regulating the relationship between the State and Churches)
- Author(s):Jan Gradkowski
- Language:Polish
- Subject(s):International Law, EU-Legislation
- Page Range:94-115
- No. of Pages:22
- Keywords:taxation; donations; churches; religious associations; personal and corporate income tax
- Summary/Abstract:The aim of the article is to analyze the legal and tax aspects of deducting donations for the benefit of church legal entities. The fundamental conclusion is the unconstitutionality of laws regulating the relations between the State and Churches. In this scope, legislative efforts are necessary to equalize the legal and tax situation of entities engaged in charitable and caregiving activities, regardless of their affiliation with a specific Church or religious association.
- Price: 3.50 €
Opodatkowanie Kościoła katolickiego i organizacji pozarządowych w Hiszpanii
Opodatkowanie Kościoła katolickiego i organizacji pozarządowych w Hiszpanii
(The taxation of Catholic Church and non-governmental organisations in Spain)
- Author(s):María Gabriela Lagos Rodríguez
- Language:Polish
- Subject(s):International Law, EU-Legislation
- Page Range:116-137
- No. of Pages:22
- Keywords:taxation; tax benefits; donations; Catholic Church
- Summary/Abstract:This chapter deals with the financing of the Catholic Church in Spain, a controversial subject that often gives rise to judgments that are far removed from academic rationality and the reality of current legislation. The aim is to provide the reader with the keys to the model of financing the Catholic Church by means of tax designation so as to assess its compliance with the principle of equal treatment with other religious denominations. The Spanish legal system has chosen to integrate the Catholic Church’s tax treatment and that of other denominations, as well as that of non-governmental organisations, in Law 49/2002, from 23rd December, on the tax regime of not for profit entities and tax incentives for patronage. In the same way, this law determines the tax implications of these entities’ main private source of resources, donations. It also establishes the applicable tax incentives and the real possibilities of achieving a self-financing objective.
- Price: 3.50 €
Zakończenie
Zakończenie
(End)
- Author(s):Maria Supera-Markowska
- Language:Polish
- Subject(s):International Law, EU-Legislation
- Page Range:138-145
- No. of Pages:8
- Price: 2.50 €
