scholarly journals Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations

2018 ◽  
Vol 3 (1) ◽  
pp. 5-15
Author(s):  
Elżbieta Agnieszka Ambrożej
Keyword(s):  
Statistical Analysis ◽  
Research Method ◽  
Case Law ◽  
Tax Law ◽  
Legal Regulations ◽  
Legal Research ◽  
Constitutional Tribunal ◽  
Administrative Courts ◽  
Legal Security

This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.

scholarly journals The Contemporary Significance of the Principle of Proportionality in Tax Law

2021 ◽  
Vol 26 (4) ◽  
pp. 37-51
Author(s):  
Artur Mudrecki
Keyword(s):  
General Principle ◽  
Case Law ◽  
Daily Basis ◽  
Tax Law ◽  
Constitutional Interpretation ◽  
Law System ◽  
Constitutional Tribunal ◽  
Administrative Courts ◽  
Principle Of Proportionality ◽  
Limited Scope

Abstract The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of taxpayer’s rights. The interpretation directive related to the principle of proportionality has a doctrinal, normative, and jurisprudential character. It is an EU and constitutional standard and should become a rule used on a daily basis in the practice of tax authorities. As a general principle of tax law, it is addressed to the legislative, executive, and judicial authorities. The article analyses the case law of the CJEU, the Constitutional Tribunal and the Supreme Administrative Court, which leads to the following conclusions. The CJEU quite often refers to the principle of proportionality in its jurisprudence and has developed a jurisprudence doctrine based on the doctrine of law. The Constitutional Tribunal, although in a limited scope, also employs the principle of proportionality. In disputes between tax authorities and taxpayers, Polish administrative courts apply the principle of proportionality using a pro-EU and pro-constitutional interpretation.

scholarly journals Position of Tax Debt and Labour Right: Legal Review

2020 ◽  
Vol 1 (4) ◽  
pp. 1-8
Author(s):  
Sonya Liani Ramadayanti
Keyword(s):  
Research Method ◽  
Special Treatment ◽  
Tax Law ◽  
Bankruptcy Law ◽  
Constitutional Court ◽  
Legal Research ◽  
Labour Law ◽  
Legal Principles ◽  
Legal Rules ◽  
The Right

This study aims to explain the position of tax debt and labour right in bankruptcy. The legal research method used in this research using normative research, the legal rules and legal principles used related to bankruptcy law, tax law and labour law will be a reference in describing the problem of the position of tax debt and labour right in bankruptcy cases. The Taxation Law gives a special treatment and higher position on which the tax debt is first to be paid by the debtor and followed by the right borne by the separatist creditor. On the other hand, Law Number 13 of 2003 concerning Employment also regulates that the labour of the wages and other rights of the labour and positioned the labour as preferred creditor on which the privilege is given by the law. However, there are no statements in the Employment Law that stated the position of labour as a preferred creditor is higher than separatist creditor in the matter of bankrupt as what the Taxation Kaw expressed creditor is higher than the separatist creditor within the matter of tax payment. That distinction seems positioned the preferred creditor status of labour is lower than the position of separatist creditor on the matter of right fulfillment in bankruptcy. It is certainty that the statement which stated that the collection of tax debts have the right to preceded than other debts does not fit in this matter. Eventually, there is a decision of Constitutional Court Number 67/PUU-XI/2013 that provides a change within the position labour’s right on the matter of bankruptcy.

scholarly journals The Law Due to Authentic Degradation of Assets Against the Parties

2020 ◽  
Vol 1 (1) ◽  
pp. 50
Author(s):  
Tommy Leonard
Keyword(s):  
Research Method ◽  
Legal Regulations ◽  
Legal Research ◽  
Injured Party ◽  
The Law ◽  
Legal Consequences

<p>Degraded authentic deeds may cause losses to the parties. Notary as an official who is authorized by law has the responsibility for violations that cause the authentic deed to be degraded. In maintaining the professionalism of a notary, a notary who commits a violation can be given a sanction as a form of responsibility but also can file a lawsuit by the parties who suffer a loss. This thesis aims to determine the legal consequences of authentic deed degradation on the parties. The writing of this thesis uses a normative juridical research method or uses a statutory approach. Normative legal research is used to obtain rules, legal regulations and the application of the law. The notary's responsibility is given by imposing sanctions on the notary who commits the violation according to the level of the violation so that the notary can fulfill his responsibilities as a notary who has good morals and ethics in order to create justice for both the injured party and the notary itself.</p>

scholarly journals Zawieszenie rekrutacji w szkolnictwie wyższym

2020 ◽  
Vol 6(161) ◽  
pp. 99-116
Author(s):  
Łukasz Kierznowski
Keyword(s):  
Higher Education ◽  
Scientific Literature ◽  
Case Law ◽  
Administrative Law ◽  
Constitutional Principle ◽  
University Recruitment ◽  
Constitutional Tribunal ◽  
Legal Position ◽  
Administrative Courts ◽  
The Individual

The aim of the study is to compare the admissibility of suspending (and in fact — annulling, abandoning) already announced and commenced recruitment in higher education, as recently approved in the case law of administrative courts, with the requirements of the constitutional principle of protecting trust in the state and law and the second degree principles derived from it, as well as to demonstrate the effects on the legal position of the individual of the consolidation of such a position and its dissemination in university recruitment resolutions in connection with new statutory regulations in the area of law on higher education and science. The study makes use of the scientific literature on constitutional and administrative law, the jurisprudence of the Constitutional Tribunal and administrative courts, and, auxiliary, other sources.

scholarly journals Supervision Arrangements in Order to Strengthen the Protection of Traditional Cultural Expressions as Intellectual Property

2021 ◽  
Vol 10 (2) ◽  
pp. 238
Author(s):  
Lily Karuna Dewi ◽  
Dewa Gde Rudy
Keyword(s):  
Indigenous Peoples ◽  
Research Method ◽  
Copyright Law ◽  
Legal Regulations ◽  
Legal Research ◽  
Sense Of Security ◽  
Cultural Expressions ◽  
The Government ◽  
Traditional Cultural Expressions ◽  
Laws And Regulations

The government is responsible for protecting, not only traditional cultural expressions as part of biodiversity, but also as the property of local communities. Legal regulations related to the aspect of supervision in the protection of traditional cultural expressions have not been explicitly stated in statutory regulations. Regulating aspects of supervision related to the protection of Traditional Cultural Expressions are very important in order to provide a sense of security and comfort to indigenous peoples as owners of these Traditional Cultural Expressions, and to maintain respect for the communal community. The purpose of this paper is to find a juridical basis regarding the supervision of traditional cultural expressions. The research method in the preparation of this article is the normative legal research method, in which this research examines the laws and regulations that are related to legal problems that occur. The results showed that the aspects of supervision in the laws and regulations relating to the protection of traditional cultural expressions have not been regulated in a substantial and detailed manner and only become part of Article 38 paragraph (2) of the Copyright Law. The existence of an aspect of supervision carried out by related parties is very important as part of Article 38 paragraph (3) of the Copyright Law.

scholarly journals ANALISIS TERHADAP SENGKETA TANAH TERKAIT PENERBITAN SERTIPIKAT HAK GUNA BANGUNAN NOMOR 2849 (STUDI KASUS PUTUSAN MAHKAMAH AGUNG NOMOR 496/K/TUN/2017)

2018 ◽  
Vol 1 (1) ◽  
pp. 462
Author(s):  
Evani Sugiharto ◽  
Hasni .
Keyword(s):  
Research Method ◽  
Land Rights ◽  
Legal Research ◽  
Concrete Case ◽  
Public And Private ◽  
Land Registration ◽  
Legal Provisions ◽  
Land Title ◽  
Legal Relationship ◽  
Legal Security

Agrarian Law is overall legal provisions, both written and unwritten, which all of that have the same set of objectsthat is as legal institutions and as a concrete legal relationship, public and private aspect, which can be arranged and studied systematically. In agrarian section, in order to deal with concrete case, granting of legal security can’t be realized only with the availability of legal instruments. Land registration is required which will result certificate as a strong sign of land title. Lack of awareness in the importance of land registration activities and uncertainty over the grounds of the rights to the land owned.the problem in thiswritting ishow the implementation of Building Rights Title provition number 2849 according to the data from plaintiff and defendant over ground subject are already in accordance with legal provisions? The research method used is normative legal research method that comes from primary, secondary, and supported by interview with related experts, which is analyzed qualitatively. The result is Head of South Jakarta Land Officer who issued a Decree on Granting of Land Rights on December 5, 2013 number 991 not in accordance with the procedure in article 26 section 1 and article 28 section 1,3 Government Ordinance number 24/1997 because it has been issued 7 days prior to the end of the announcement period, so there are procedural defect in the Building Rights Title number 2849/Cilandak Barat.

Strict liability Regime in Poland

2020 ◽  
Vol 82 ◽  
pp. 294-308
Author(s):  
Emil Śliwiński
Keyword(s):  
Human Rights ◽  
Strict Liability ◽  
Case Law ◽  
European Convention ◽  
Administrative Procedure ◽  
Force Majeure ◽  
Constitutional Tribunal ◽  
Administrative Courts

The article focuses on administrative violations, which are considered to be based on strict (or objective) liability model. Due to the lack of in-depth scholarly analysis of administrative liability, its principles had to be developed in the case-law of the Constitutional Tribunal, which influences the decisions of administrative courts. The recently introduced provisions of the Code of Administrative Procedure concerning administrative monetary penalties are also analysed. The conformity of this model with the guarantees provided by the European Convention on Human Rights is examined, as well. The analysis leads to the conclusion that three exculpatory circumstances are recognized in this regime: force majeure, necessity and ensuring the standard of diligence established by the Constitutional Tribunal.

scholarly journals Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

2018 ◽  
Vol 3 (1) ◽  
pp. 46-56
Author(s):  
Artur Mudrecki
Keyword(s):  
European Union ◽  
Case Law ◽  
Tax Law ◽  
The European Union ◽  
Public Authorities ◽  
Court Of Justice ◽  
Constitutional Tribunal ◽  
Principle Of Proportionality ◽  
The Impact ◽  
Proportionality Principle

The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality is also called the principle of commensurability, moderation, and adequacy. The article analyses the impact of the proportionality principle in tax law on the case law of the Court of Justice of the European Union. The case law of the Polish Supreme Administrative Court uses the principle of proportionality when interpreting tax law, and the judgments of the Court of Justice of the European Union and the Polish Constitutional Tribunal have a significant impact on the jurisprudence of administrative courts in Poland.

scholarly journals Perlindungan Hukum terhadap Whistleblower dalam Tindak Pidana Narkotika.

2021 ◽  
Vol 2 (2) ◽  
pp. 332-336
Author(s):  
Gusti Nyoman Adung Setiawan ◽  
Anak Agung Sagung Laksmi Dewi ◽  
I Made Minggu Widyantara
Keyword(s):  
Law Enforcement ◽  
Research Method ◽  
Legal Protection ◽  
Legal Institutions ◽  
Legal Research ◽  
Conceptual Approach ◽  
Law Enforcement Officials ◽  
Legal Security ◽  
Statutory Regulation

A wistleblower is someone who is aware of a criminal act and notifies it to law enforcement officials. The role of whistleblowers is very important to help expose acts of narcotics abuse. The purpose of this study is to determine the legal protection arrangements for whistleblowers in narcotics abuse and to find out legal protection for whistleblowers in narcotics crime. The research method used in this research is normative legal research method normative legal research method which is carried out by examining a statutory regulation related to the problem being discussed and through a conceptual approach or conceptual approach which shows a concept, and uses a conceptual approach. doctrine, namely the views or thoughts of experts related to the science of law. A person who is a whistleblower or notifier in narcotics abuse always bears a reply from those who feel aggrieved or aggrieved as a result of a notification or report from a whistleblower, legal security for a person who is a pioneer or whistleblower in investigating criminal acts of narcotics abuse is important given to the authorities so that all people are willing to become reporters in order to support legal institutions to reveal and arrest narcotics abuse. Security for whistleblowers must be made strictly in law so that security for whistleblowers can be upheld.

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