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2017 | nr 3 | 93--110
Tytuł artykułu

Standards Applied in Protection of Taxpayers' Rights

Autorzy
Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer's rights. Using judgments issued by institutions adjudicating in tax cases, biding tax law provisions were critically assessed, in particular, the principle of trust. Consequently, based on the experience of selected countries, the weaknesses of legal solutions in force in Poland were mentioned, including difficult access to the information about the taxpayer's rights, lack of the Charter of Taxpayer's Rights as well as limiting the need for trust only in relation to tax proceedings.(original abstract)
Słowa kluczowe
Rocznik
Numer
Strony
93--110
Opis fizyczny
Twórcy
  • Uniwersytet Ekonomiczny w Krakowie
Bibliografia
  • [1.] Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Art. 16 Official Journal of European Council, L 347/1, 11th of December 2006.
  • [2.] The Constitution of 2nd of April 1997 Journal of Laws of 1997 No 78, item 483.
  • [3.] The Act of 16 September 2011 on the reduction of certain obligations of citizens and entrepreneurs Art 9 (Journal of Laws No 232, item 1378).
  • [4.] Act on Civil Service (Journal of Laws 1999, No 49, item 483, as amended).
  • [5.] Act of 30th of August 2002, Law on proceedings before administrative courts, Art. 15, par.1, Journal of Laws 2002 No 153, item. 1270 as amended).
  • [6.] The rights of taxpayers are also listed in Tax Ordinance Act as of 29th August 1997.
  • [7.] Act of 30th of August 2002, Law on proceedings before administrative courts, chapter 3, Journal of Law No 153, item. 1270 as amended).
  • [8.] Act of 23rd of April 1964 Civil Code Art. 3531, Journal of Laws 1964 No 16 item 93 as amended.
  • [9.] Act on Civil Service of 21st of November 2008, Art.1, Journal of Laws. 2006 No 170 item. 1218 as amended.
  • [10.] Regulation of Council of Ministers from 21st of October 2014 on the establishment, organization and mode of operation of the General Taxation Law Codification Committee, Journal of Laws 2014 item 1471.
  • [1.] Dębowska - Romanowska T., Prawo i Podatki , 2007, No 12.
  • [2.] Feld L. P., Frey B. S., Trust Breeds Trust: How Taxpayers Are Treated, Institute for Empirical Research in Economics University of Zurich, Working Paper No 98, 2002.
  • [3.] T. Frey, State- Citizen relationship and standards of good administration, The Ombudsman Bulletin No 58, Warsaw, October 2007.
  • [4.] Information about administrative courts activities in 2011, The Supreme Administrative Court No 16 Warsaw,16th of April 2012.
  • [5.] Information about administrative courts activities in 2014, The Ombudsman Bulletin, Warsaw, 2015.
  • [6.] Information about administrative courts activities in 2016, The Supreme Administrative Court, Warsaw, April 2017.
  • [7.] A. Leszczyńska, European convention on human rights and fundamental freedoms as a tool to protect taxpayer's rights, Kwartalnik Prawa Podatkowego 2004, No1/2, pp. 9 - 49, The principle of a democratic state of law in tax law in the light of the judicial practice of the Constitutional Tribunal, Gdańsk University, www.knpf.ug.edu.pl,06.05.2013.
  • [8.] A. Mariański, Rozstrzyganie wątpliwości na korzyść podatnika. Zasada prawa podatkowego, Wydawnictwo Wolters Kluwer Polska Sp. z o.o., Warszawa 2011.
  • [9.] E. Matyszewska, Taxpayer's rights protection in Poland and the European Union, Dziennik Gazeta Prawna, No. 106, part. B2, 2nd of June 2008.
  • [10.] T. Michalik, It is worth knowing the judicial practice of the ECJ prawo.rp.pl, 29th of August 2012
  • [11.] Report on complaints and applications and citizens' admissions regarding complaints and applications in the Ministry of Finance and organizational units subordinated to the Minister of Development and Finance in 2016, Programme Management and Internal Audit Office, the Ministry of Finance, Warsaw, March 2017.
  • [12.] State development strategy 2020, Annex to Government Resolution, No 157, Monitor Polski, Warszawa 2012.
  • [13.] J. Świątkiewicz, European Code of Good Administrative Behavior Text and comments about applying the code in conditions of Polish Administrative procedures, The Ombudsman Office, Warsaw, October 2002.
  • [14.] Szejna A., Kosicki A., The Charter of Fundamental Rights of the European Union and its importance for Poland and Europe, www.archive.sldpodkarpacie.pl.
  • [15.] Taxpayers' rights and obligations. A survey of the legal situation in OECD countries, OECD's Committee of Fiscal Affairs, Working Party Number 8, OECD, 1990.
  • [16.] The Supreme Administrative Court judgment of 27th of June 2012, case reference number II FSK 2608/10,
  • [17.] The Supreme Administrative Court judgment of 5th of April 2012, case reference number II FSK 1475/10,
  • [18.] The Supreme Administrative Court judgment of 22nd of December 2008, case reference number II FSK 1389/07,
  • [19.] The Supreme Administrative Court judgment of 17th of June 2012, case reference number II FSK 2114/10,
  • [1.] Gajda Sz., Tax law provisions interpretation, www.bgst.pl
  • [2.] Kochanowski J., The language of Polish legislation or understanding of the message and law application, www.rpo.gov.pl
  • [3.] Polański P, Tax proceedings, www.gazetaprawna.pl
  • [4.] Zalewski Ł., VAT: The office must prove lack of due diligence or bad faith to the taxpayer, podatki.gazetaprawna.pl, 22nd of October 2012.
  • [5.] www.podatki.egospodarka.pl
  • [6.] www.forbes.pl
  • [7.] www.finanse.mf.gov.pl
  • [8.] Judgment of the European Court of Justice dated 21st of June 2012, www.ekonomicznie.nowyekran.pl
Typ dokumentu
Bibliografia
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