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Brak udziału strony w postępowaniu podatkowym jako przesłanka wznowienia postępowania

Author(s): Justyna Różycka / Language(s): Polish Issue: 4/2016

The subject of these considerations is re-instituting tax proceedings on the basis of the premise that a party has not participated in the tax proceedings (Article 240 § 1 point 4 of the Tax Regulations Act). The premise of the lack of participation of a party in proceedings is significant taking into account the general rule of tax proceedings: the rule of an active participation of a party in tax proceedings. The procedure of re-instituting proceedings on the basis of the above-mentioned premise enables to verify the final decision in the case when one party has been deprived of the possibility of participating in the proceedings through no fault of their own. The article analyzes the premises of re-instituting proceedings on the basis of a doctrine and a body of rulings, the method of re-instituting proceedings and the course of such procedure.

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Measuring compliance with transparency disclosure requirements applicable for Romanian investment firms

Author(s): Ioan-Ovidiu Spătăcean / Language(s): English Issue: 10/2016

Ensuring an adequate level of transparency by investment firms in Romania in relation to current and potential customers is an overriding requirement in line with applicable European regulations. Moreover, transparency and adequate disclosure of information is fundamental to assessing the potential investor the decision to initiate contractual relations with an investment firm authorized to provide investment services and activities on the Romanian capital market. In essence, matters covered by an appropriate degree of transparency relates to the provision by investment firms of information relevant to: position and financial performance, market share, its Operating Licence sanctions preceding the supervisory authority and regulation ( ASF), identity and reports issued by the auditor. The primary purpose of this paper is to assess compliance mode investment firms to the relevant provisions on transparency. Relevant research methodology consisted of assessing transparency received reports published on the official websites of investment companies selected in the sample. The research results support an adequate degree of transparency of investment firms in Romania in relation to investors.

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Wykreślanie podatników z rejestru VAT – przesłanki i konsekwencje

Author(s): Natalia Kotlarek / Language(s): Polish Issue: 4/2017

One of the most important administrative duties imposed on taxpayers is VAT registration. Tax regulations allow tax authorities to remove taxpayers from the VAT register, including without the obligation to inform the entities. In the article the author presents rules for registration and removal of taxpayers from the VAT register and identifies the problems and consequences that result from it. The aim of the article is also to analyze the scale of removal of taxpayers from the VAT register, both before and after the changes were made.

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Designing and Displaying the Income Tax Scale under Progressivity

Author(s): Wojciech Stiller / Language(s): English Issue: 4/2017

In most countries, a progressive tax is levied on the income of individuals. This article addresses the different design of a progressive tax scale taking into account the issue of the so-called tax bubbles that constitute an increased MTR. This feature of the tax function is a result of the exclusion of the high income taxpayers from the basic allowance or reduced tax rates. As shown in the article, this may lead to a higher tax burden under the joint taxation compared to the separate taxation. The analysis refers to the tax scales in Germany, Poland, the UK and the USA.

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ОДНОС КРИВИЧНИХ ДЕЛА ПОРЕСКЕ УТАЈЕ И НЕУПЛАЋИВАЊА ПОРЕЗА ПО ОДБИТКУ У СРПСКОМ КРИВИЧНОМ ПРАВУ

Author(s): Mirko Kulić,Goran Milošević / Language(s): Serbian Issue: 2/2011

Countries often resort to tightening of criminal sanctions against those who do not fulfill their tax obligations on time. Instead of more organized undertaking of measures to eliminate the causes of tax crime, Serbia seeks to solve the problem by upgrading the criminal legislation. There are six criminal offenses which provide for criminal law protection of public revenues. Among these criminal offenses, the central place belongs to the criminal offense of tax evasion and criminal offense of nonpayment of withholding tax. The consequences of these criminal offenses are both adverse fiscal effects and repercussions on economical and political and socio-political level. Tax evasion causes consequences which by their significance can be serious to national economy. The first part of the paper analyzes the basic elements of these criminal offenses and points to certain controversial issues, and then states the wrong position which prevails in court practice that criminal offence of non-payment of withholding tax is qualified as criminal offense of tax evasion. Therefore, the authors suggest that it is necessary to make an appropriate intervention in the Criminal Code, which would undoubtedly state that criminal offense of non-payment of withholding tax provides criminal law protection to all forms of public revenues, and not only tax.

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(ЗЛО)УПОТРЕБА СТРАНИХ ПРAВНИХ ЛИЦА ЗА ИЗБЕГАВАЊЕ ПОРЕЗА У СРБИЈИ

Author(s): Dejan Popović,Svetislav Kostić / Language(s): Serbian Issue: 2/2010

The authors of this paper strive to show the basic tax reasons which lie behind the use of foreign legal entities by Serbian tax resident individuals for channeling investments into Serbia and other countries. Particular attention is given to the tax planning through the use of foreign legal entities and to the consequences, i.e. potential tax savings, which can be achieved by their use. The authors further point to the existing provisions of Serbian law, whose application could greatly curtail tax avoidance and tax evasion through the use of foreign legal entities by Serbian tax residents, and analyze the procedure and consequences of their application on both tax avoidance and tax evasion. At the very end, the authors note that the existing solutions, although potentially very efficient in the struggle against the detrimental consequences of tax evasion and tax avoidance, are not sufficient, and that it would be necessary to amend them on the basis of experiences of comparative tax law systems (CFC legislation).

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УТВРЂИВАЊЕ ИЗВОРА ДОХОТКА У ПОРЕСКОМ ПРАВУ

Author(s): Dejan Popović,Gordana Ilić-Popov / Language(s): Serbian Issue: 2/2008

Technically, the term „source“ is used in the tax law to denominate the territory in which an objective fact, representing a chargeable event (income, capital or transaction) is located. While residence triggers off unlimited tax liability, source implies application of the territorial principle. Source rules have two distinct roles: (1) to define the boundary between the incomes of a non-resident person that is and that is not subject to domestic taxation („inbound“ role); and (2) to regulate the foreign tax credit („outbound“ role). The authors focus on the „inbound“ role of the source rules, and they point out that the most important tax policy factor which lies behind the source rules is the taxpayer’s factual and economic nexus with the given type of income. Other considerations, such as easiness of administration of the tax, also enter into the analysis.

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РЕЗИДЕНТСТВО ФИЗИЧКИХ ЛИЦА У СРПСКОМ ПОРЕСКОМ ПРАВУ

Author(s): Svetislav Kostić / Language(s): Serbian Issue: 2/2008

The article deals with the conditions for tax residence of the individuals under Serbian tax law. The author explains the concept of residence based taxation, i.e. the unlimited tax liability; and scrutinizes the provisions of the Serbian Personal Income Tax Law which lays down the rules on tax residency of the individuals. In addition, the author examines actual application of these rules; and gives a proposal for their sound improvement. What follows is a comprehensive analysis of the concept of residency under the double taxation agreements signed by the Republic of Serbia. In the end, the author reflects on the interplay of the national tax law and the tax treaties, as there is a difference between the conditions for tax residence of the individuals under national law, and under the treaties that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory.

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Ewolucja zasad ryczałtowego opodatkowania dochodów osób fizycznych

Author(s): Robert Zieliński / Language(s): Polish Issue: 3/2016

The objective of this study is to discuss the principles of the lump-sum personal income tax applied in Poland in the years 1950–1997. The analysis of the aforesaid historical legal constructs could, to a certain extent, constitute a benchmark for legislators and reformists of the current Polish personal income tax and, in practice, appear (at least for certain groups of taxpayers) to be an attractive and alternative form of income burden.

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Główne czynniki determinujące wybór metody oszacowania podstawy opodatkowania w świetle Ordynacji podatkowej

Author(s): Rafał Pasternak / Language(s): Polish Issue: 1/2015

The main aim of this article is to classify and characterise the major factors that have influence on the choice of method of the determination of the tax base by means of assessment. The author lists four factors and assesses how each of these affects the result of the determination of the tax base by means of assessment. Their application should lead to the obtaining result of value of tax base similar to its actual size. Not all of these factors properly realises this objective, which is also a subject of analysis and evaluation.

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Glosa do wyroku 7 sędziów NSA z dnia 17 czerwca 2013 r., II FSK 702/11

Author(s): Robert Zieliński / Language(s): Polish Issue: 1/2014

This ruling applies to the notion that gives rise to numerous controversies in the tax law doctrine and refers to the classification of expenses incurred for catering services during meetings with business partners at restaurants (the so-called representation costs) as tax deductible costs.

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Ustalanie wydatków konsumpcyjnych podatnika w postępowaniu podatkowym prowadzonym w sprawie opodatkowania dochodów nieujawnionych

Author(s): Rafał Pasternak / Language(s): Polish Issue: 1/2013

During proceedings concerning undisclosed income, tax authorities often use a means of assessment to determine taxpayers basic consumption expenditures. For this purpose they use statistics gathered by Central Statistical Office. The subject of this article is to analyse this practice from a critical perspective. In the author’s opinion such tax actions by the authorities violate a number of principles that are important in the correct application of regulations concerning the determination of the tax base by means of assessment.

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Konsekwencje wspólnego opodatkowania małżonków prowadzących działalność gospodarczą w podatku dochodowym od osób fizycznych

Author(s): Adam Zdunek / Language(s): Polish Issue: 1/2013

The article addresses the consequence of joint taxation and the rules of several liability for tax obligations. In addition it addresses the issue of the rights relating to the conduct of tax payment enforcement if only one spouse is liable. Issuing enforcement orders against one or both spouses is also discussed. The article concludes that joint assessment entails, not only, benefits but also threats for spouses carrying out an economic activity.

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Podjęcie czynności kontrolnych bez udziału kontrolowanego w świetle prawa podatkowego

Author(s): Monika Kołodziejczuk / Language(s): Polish Issue: 1/2013

One of the conditions needed to initiate the tax inspection is to deliver the authorization for tax inspection to the controlled entity or to the person who was authorized to represent the controlled entity in the field of tax inspection, in accordance with Art. 281a of Tax Ordinance Act. In practice sometimes delivery of authorization is not possible due to the absence of controlled entity. According to the regulations in such a case, the tax authorities calls the controlled entity to personal appearance in the place in which it will be possible to proceed the inspection. Such a regulation leads to some doubts in the context of the effective initiation of the tax inspection. Moreover, the consequences of lack of personal appearance of the controlled entity or its representative called under Art. 284 § 3 in the place in which inspection can be proceeded are not specified. As a result the initiation of the inspection take place after the expiry of the period specified in regulations. However, the possibility of effective proceeding and finalization of the audit is questionable in the case if controlled entity or its representative will not be present during the whole audit. Conducting of an audit in such situation is possible basing on the available documentation and evidences, but it is not regulated how to effectively deliver the protocol of the audit and so far this issue was not discussed. In this elaboration more detailed description of this issue will be included, but also analysis of the legal possibilities of solving that issue and evaluation of the practice of the tax authorities.

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Problematyka opodatkowania nieruchomości „zajętych” i „związanych” z prowadzeniem działalności gospodarczej

Author(s): Rafał Bucholski / Language(s): Polish Issue: 1/2013

The system of taxation of property in Poland is archaic and complicated. In principle, it is the status defined in the record of land and buildings that defines the taxation parameters for the property. Some exceptions to this principle were made e.g. husbandry. In order to do this, the legislator used a legally undefined notion of “property occupied for conducting of business activities”, and at the same time, the legislator defined the notion of “property related to conducting of business activities”. The aim of this article is to indicate that only legal comparison of these two notions will enable one to establish the relation between the notion of property related to the conduct of business activities and the notion of property occupied for conducting of business activities, and to apply an adequate tax, tax rate and tax exemption.

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Zwolnienia i ulgi w podatku od nieruchomości jako instrument wspierania lokalnej przedsiębiorczości

Author(s): Joanna Śmiechowicz / Language(s): Polish Issue: 1/2013

Municipalities in Poland are authorised to set real-estate tax rates (within the statutory limits), and to introduce their own tax exemptions and tax reliefs. This enables them to conduct their own tax policies and use real estate tax to support local entrepreneurship. The main aim of this article is to examine whether and how municipalities exercise these rights and how it influences their budgets. Based on an in-depth research of three cities in Poland, an attempt has been made at determining whether municipalities pursue individual tax policies or tend towards country-wide models.

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Uwarunkowania systemowe finansowania innowacji ze środków publicznych w Polsce

Author(s): Maksymilian Kochański / Language(s): Polish Issue: 2/2012

Mimo tego, że środki publiczne na wspieranie innowacyjności w Polsce wyrażone jako odsetek PKB nie odbiegają od średniej unijnej, to rezultaty prac naukowo-badawczych prowadzonych przez polskie jednostki naukowe nie znajdują powszechnego uznania ani w polskiej praktyce gospodarczej, ani w światowym, czy europejskim środowisku naukowym. Artykuł stanowi próbę systemowej analizy niskiej efektywności działalności badawczo-rozwojowej finansowanej ze środków publicznych w Polsce.

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Prawnopodatkowe skutki własności rzeczy i praw majątkowych. Wybrane problem

Author(s): Alicja Pomorska / Language(s): Polish Issue: 1/2009

Problematyka własności rzeczy i praw majątkowych oraz jej ochrony prawnej posiada szczególną wagę i aktualność w prawie podatkowym. Wyjątkowe znaczenie tego zagadnienia wynika z trzech co najmniej istotnych powodów. Pierwszym jest specyficzna materia oraz charakter prawa podatkowego, regulującego rodzaje i ciężar obciążeń podatkowych, stanowiących bezpośrednią i władczą ingerencję państwa w sferę dochodów i majątku osób fizycznych, jak i prawnych. Drugą przyczynę stanowi wynikająca z głównej fiskalnej funkcji podatków wyraźna dominacja ochrony interesu publicznego i to zarówno w materialnym prawie podatkowym, jak i w postępowaniu podatkowym. Trzeci powód to specjalna pozycja własności, powszechnie uznawanej za najwyższą – obok wolności – wartość w życiu jednostki, jak i całego społeczeństwa. Każdy podatek godzi w tę własność i stanowi jej ograniczenie.

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СУТНІСТЬ ТА ОСНОВНІ ЗАВДАННЯ ФІСКАЛЬНОЇ ПОЛІТИКИ В УКРАЇНІ

Author(s): E. Furmanchuk / Language(s): English,Ukrainian Issue: 2/2015

The essence of fiscal policy in Ukraine, particularly definitive findings and conceptual apparatus development is revealed in the article below. The main tasks of fiscal policy, its mission and strategic goals are being outlined.

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Griechenland 2018: „annus mirabilis“ oder
Disziplinierung durch die Finanzmärkte?

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Griechenland 2018: „annus mirabilis“ oder Disziplinierung durch die Finanzmärkte?

Author(s): Heinz-Jürgen Axt / Language(s): German Issue: 01/2018

European financial assistance to Greece will expire in August 2018. Referring to the Greek Prime Minister, 2018 will be an “annus mirabilis” as austerity and control by “the institutions” (European Commission, European Central Bank, European Stability Mechanism) will end. But as Greece’s reform process produced only meagre results the question remains: Will Greece have access to private financial markets or is a fourth program inevitable? In case that private institutions will be willing to invest in Greece the conditions – interest rates and maturities – will be crucial. To reduce yields demanded by investors the Greek government may be forced to push reforms and increase competitiveness. Then private markets would enforce what the institutions could only achieve insufficiently. The following aspects will be discussed: objectives and implementation of the three programs provided by the troika of institutions, Greece’s development in comparison with other “former program countries” (Portugal, Ireland and Cyprus), debt sustainability, and perspectives from August 2018 onwards.

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