AUTONOMY OF LOCAL GOVERNMENT AS REGARDS TAX REVENUES – THE LEGAL ASPECTS

2018 ◽  
Vol VIII (z. 2) ◽  
pp. 150-156
Author(s):  
Justyna Orlikowska
Keyword(s):  
Local Government ◽  
Legal Aspects ◽  
Judicial Decisions ◽  
Tax Revenues ◽  
Constitutional Tribunal

The issue of local government units' autonomy as regards tax revenues is analysed based on the source literature and the judicial decisions of the Constitutional Tribunal. The author has studied mainly the legal aspects of financial and revenue autonomy of communes. Moreover, the problem of poviats’ and voivodeships’ autonomy in tax issues has been presented. However, the rights of poviats and voivodeships to influence revenues are limited. Nevertheless, it can be acknowledged that the powers of communes as regards taxes are properly governed.

scholarly journals Declaration of invalidity of a resolution or order of local government body as one of the measures of supervision over local authority

2020 ◽  
Vol 51 (51) ◽  
pp. 41-47
Author(s):  
Michał Krawczyk
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Significant Degree ◽  
Government Administration ◽  
Judicial Decisions ◽  
Constitutional Tribunal ◽  
The Subject ◽  
Administrative Courts ◽  
Government Body

In this article, basing on normative regulations, judicial decisions of administrative courts and of Constitutional Tribunal and literature of the subject, the analysis of one of the means of supervision over local government was made, which is the Voivode having possibility to state the invalidity of a resolution or order of local government body. Although the legislator equipped the local government with a significant degree of autonomy and independence - legal, judicial, financial, organizational - it did subject the lawfulness of legal acts established by local government bodies to control by government administration bodies and provided for the possibility of declaring them null and void. The article analyses the provisions concerning the circumstances and procedures for the application of such a supervision measure and its implementation as well as the issue of appealing the analysed supervision measure to the administrative court.

Znaczenie zasady adekwatności dla funkcjonowania jednostek samorządu terytorialnego

2021 ◽  
pp. 288-299
Author(s):  
Miłosz Kłosowiak
Keyword(s):  
Local Government ◽  
Significant Role ◽  
Economic Situation ◽  
Economic Downturn ◽  
Tax Revenues ◽  
Constitutional Tribunal ◽  
The Law ◽  
Financial Liquidity

The principle of adequacy is one of the rules constitutes the method of financing local government units. Due to the insufficient degree of detail in the normative regulation of the discussed principle, the significant role of the jurisprudence of the Constitutional Tribunal should be emphasized. The principle of adequacy is a postulate aimed at shaping the rules of supplying the budgets of local government units in relation to the scope of their tasks. The implementation of the adequacy principle may be influenced by objective factors (e.g. fluctuations in the economic situation resulting in lower tax revenues) and factors in the form of changes in the law or changes related to its application (impact of jurisprudence). The economic downturn related to COVID-19 required the legislator’s intervention to reduce the risk of a lack of financial liquidity in local government units.

scholarly journals Evolution of legal regulation of activity forms of members of representative bodies of local self-government in the Ukrainian lands within Austria-Hungary and pre-revolutionary Russia

2020 ◽  
Vol 4 (4) ◽  
pp. 110-118
Author(s):  
Ivan Omelko
Keyword(s):  
Local Government ◽  
Legal Status ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Liberal Democratic ◽  
Regulation Of Activity ◽  
Local Representative ◽  
The Russian Empire ◽  
Xix Century ◽  
Rule Making

The article deals with historical and legal aspects of the normative regulation of the forms of activity of the representative bodies of local self-government and their members on the Ukrainian lands, which were part of Austria-Hungary and pre-revolutionary Russia. It is shown that during the 60-90s of the XIX century, there was an accumulation of experience in the normative consolidation of the legal status and organization of the work of local representative bodies, the formation of the main forms of their activity. Attention is drawn to the fact that in both empires the adoption of liberal legislation on local self-government led to the activation of local rule-making. The content of national and local acts regulating the forms of activity of representative bodies of the late XIX – early XX centuries is analyzed. In its modern form, local government developed in the nineteenth century. as a result of the victory of liberal-democratic reforms in the world's leading states. Therefore, consideration of the evolution of legal regulation of the forms of activity of deputies of domestic local representative bodies should begin in the 1860s, when in Austria-Hungary and the Russian Empire, which at that time included Ukrainian lands, local government began almost simultaneously. The period of functioning of representative bodies of local self-government in the Ukrainian lands as a part of Austria-Hungary and pre-revolutionary Russia (1862-1917) should be considered as the first stage of evolution of forms of activity of deputies of local councils in modern Ukraine. This was the stage of initiating the normative consolidation and practice of implementing the forms of activity of the deputy corps of domestic representative bodies of local self-government.

scholarly journals Profili giuridici dell’aborto in Irlanda. Peculiarità e prospettive della vicenda irlandese alla luce della legge Protection of Life During Pregnancy Act (2013)

2013 ◽  
Vol 62 (4) ◽  
Author(s):  
Carlo Casini ◽  
Marina Casini
Keyword(s):  
Legal Status ◽  
Human Life ◽  
Legal Aspects ◽  
Human Beings ◽  
Right To Life ◽  
Great Chance ◽  
Judicial Decisions ◽  
The Moment ◽  
The Right ◽  
Protection Of Life

Dopo vivacissisimi dibattiti e diverse decisioni giudiziarie, il Parlamento irlandese ha approvato nel luglio 2013 la legge sull’aborto Protection of Life During Pregnancy Act (2013) che però non ha fatto cessare le discussioni né sopito le inquietudini. Il contributo, supportato da un’ampia documentazione, si muove contemporaneamente su tre piani: vengono esaminati i profili giuridici (costituzionali, referendari, legislativi e giurisprudenziali) della storia dell’aborto in Irlanda, evidenziando gli aspetti che rendono peculiare la vicenda irlandese rispetto a quella degli altri Paesi europei; affronta la questione dello statuto giuridico dell’embrione umano nell’ordinamento irlandese sia nell’ambito dell’aborto, sia in quello della fecondazione artificiale (diffusa nella prassi e legittimata dalla giurisprudenza); offre interpretazioni e prospettive concrete per tutelare la vita umana sin dal momento della fecondazione in un contesto che, invece, tende a sottrarre la protezione nei primi 14 giorni di vita dell’embrione umano. One of us, l’iniziativa dei cittadini europei, promossa sulla base del Trattato di Lisbona, si presenta come una straordinaria occasione per svolgere un ruolo di contenimento delle possibili derive negative della legge recentemente approvata e per mantenere nella società la consapevolezza che la dignità umana è uguale per tutti gli esseri umani, così tutti, sin dal concepimento, sono titolari del diritto alla vita. I cittadini irlandesi potrebbero confermare con la vastità delle adesioni a “Uno di noi” la stessa volontà manifestata nei referendum del 1983, del 1997 e del 2002: “lo Stato riconosce il diritto alla vita del bambino che deve nascere”. ---------- After several lively debates and judicial decisions, the Irish parliament passed a law on abortion in July 2013 Protection of Life During Pregnancy Act (2013) which, however, has not put an end to the discussion or calmed anxieties. The contribution, supported by extensive documentation, moves simultaneously on three levels: 1. examining the legal aspects (constitutional, referendums, legislation and judicial decisions) of abortion’s history in Ireland highlighting those that make that history unique compared to other European countries; 2. dealing with the question of the legal status of the human embryo into the Irish legal system regarding both abortion, and artificial insemination (widely practiced and legitimized by law); 3. offers interpretations and concrete prospects for protecting human life from the moment of fertilization in a context which, however, tends to deprive human life of protection in the first 14 days of life. One of us, the European citizens’ initiative, promoted on the basis of the Treaty of Lisbon, is presented as an extraordinary opportunity to play a role in limiting the possible negative tendencies of the law recently passed and to maintain awareness in society that human dignity is the same for all human beings. So everyone, from conception, is entitled to the right to life. In particular, One of us gives Irish citizens the great chance to confirm the same desire expressed in the referenda of 1983, 1992 and 2002 – “The State acknowledges the right to life of the unborn child” – by signing in great numbers the “One of Us” citizen’s initiative.

scholarly journals THE SOVIET MODEL OF LOCAL GOVERNANCE OF THE FATE OF THE NEW ECONOMIC POLICY: THE POLITICAL AND LEGAL ASPECTS

2019 ◽  
pp. 20-27
Author(s):  
V.V. Sukhonos
Keyword(s):  
Soviet Union ◽  
Local Government ◽  
Local Governance ◽  
Legal Aspects ◽  
Soviet Society ◽  
New Economic Policy ◽  
The Soviet Union ◽  
Special Groups ◽  
Election Results ◽  
Soviet Model

The article is devoted to the constitutional and legal issues of local government organizations. The main attention is paid to the Soviet model of local government, which, in the period of the industrialization of the country, focused on the further strengthening of the Soviet state apparatus, the deployment of the so-called “Soviet democracy” and the fight against bureaucratic defects. However, such a situation as a whole was not typical of the Soviet system. That is why the Bolsheviks attempts to attract the poor sections of the rural population. However, success in this direction was caused not so much by the strengthening of the Soviet economy as a whole, but by the opportunity for the rural poor to plunder wealthy peasants, which had developed because of the dictatorship of the proletariat existing in the USSR. Subsequently, the Bolshevik Party raised the issue of organizing special groups of poverty or factions for an open political struggle to attract the middle peoples to the proletariat and to isolate wealthy peasants (the so-called “kulaks”) during the elections to the Soviets, cooperatives, etc. With the onset of socialist reconstruction, there was a need to organize poverty, because it was an important element and the establishment of “Soviet democracy in the countryside.” The Stalin Constitution of 1936 transformed the Soviets. From 1918, they were called the Soviets of Workers’, Peasants’ and Red Army Deputies, and now, with the entry into force of the Stalin Constitution, the Soviets of Workers’ Deputies. This transformation of the Soviets reflected the victory of the socialist system throughout the national economy, radical changes in the class composition of Soviet society, and a new triumph of “socialist democracy”. In addition, the “victory of socialism” in the USSR made possible the transition to universal, equal, and direct suffrage by secret ballot. On December 24 and 29, 1939, citizens of the Soviet Union elected their representatives to the local Soviets of Workers’ Deputies. 99.21 % of the total number of voters took part in the vote. The election results are another testament to the growing influence of the Bolshevik Party on the population of the Soviet Union, which has largely replaced the activities of the Soviets themselves, including the local ones. Holding elections to the regional, regional, district, district, city, village and settlement councils of workers’ deputies completed the restructuring of all state bodies in accordance with the Stalin Constitution and on its basis. With the adoption in 1977 of the last Constitution of the USSR, the councils of workers’ deputies were renamed the councils of people’s deputies. In 1985, the last non-alternative elections were held for 52,041 local councils, and in 1988, their structure became more complicated: there were presidencies organizing the work of regional, regional, autonomous regions, autonomous districts, district, city and rayon in the cities of Soviets. People’s Deputies. Within the framework of the city (city subordination), village, and town councils, this work is carried out directly by the heads of the designated Councils. On December 26, 1990, the Congress of People’s Deputies of the USSR introduced regular amendments to the Constitution of the USSR, which formally abolished the Presidencies, but did not prohibit their existence. On September 5, 1991, the Constitution of 1977 was effectively abolished. Finally, it happened after December 26, 1991, when the USSR actually ceased to exist. Thus, existing in the USSR during the period of socialist reconstruction and subsequent transformations that began with the processes of industrialization and ended as a result of the collapse of the USSR, the model of local government organization remained ineffective due to its actual replacement by the activities of the governing bodies of the ruling Communist Party. Keywords: Local Government; the system of Councils; local Councils; Council of Deputies of the working people; Council of People’s Deputies; Soviet local government.

scholarly journals Obudowa górnicza jako odrębny od wyrobiska obiekt – konstrukcja oporowa, podlega opodatkowaniu podatkiem od nieruchomości. Glosa aprobująca do wyroku Naczelnego Sądu Administracyjnego z dnia 10 stycznia 2020 r. (II FSK 532/18, LEX nr 2777589)

2021 ◽  
Vol 30 (1) ◽  
pp. 429
Author(s):  
Marzena Świstak
Keyword(s):  
Property Tax ◽  
Negative Consequences ◽  
Crucial Importance ◽  
Retaining Structure ◽  
Judicial Decisions ◽  
Legal Situation ◽  
Constitutional Tribunal ◽  
The Subject ◽  
Administrative Courts

<p>The author agrees with the Supreme Administrative Court’s judgement that has been glossed. The mining support may be classified as a separate to post-mining pit retaining structure and is subjected to the property tax. In 2011, the Constitutional Tribunal issued an interpretative judgement which is of crucial importance for the practice of the taxation of post-mining pits. First and foremost, it resolved the fundamental dilemma concerning the post-mining pit, deciding that as such a post-mining pit does not constitute the subject of taxation. The situation is different in the case of infrastructure located in underground post-mining pits, e.g. mining support. The analysis of the most recent judicial decisions shows that the issue mentioned still provokes numerous difficulties. The gloss thoroughly analyses the latest judicial decisions of administrative courts through the prism of the negative consequences for the legal situation of taxpayers. Undoubtedly the necessity to carry out a proper amendment seems justified. Such an amendment would in a clear, unambiguous manner determine the legislator’s will in the area of the taxation of post-mining pits.</p>

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

2021 ◽  
Vol 2 (70) ◽  
pp. 202-212
Author(s):  
Jacek Kulicki
Keyword(s):  
Local Government ◽  
Income Tax ◽  
The State ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Digital Services ◽  
State And Local Government ◽  
State And Local

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

17. Diplomatic and consular relations

2019 ◽  
pp. 381-400
Author(s):  
James Crawford
Keyword(s):  
International Law ◽  
Legal Aspects ◽  
Vienna Convention ◽  
Diplomatic Relations ◽  
National Legislation ◽  
Judicial Decisions ◽  
State Practice

The rules of international law governing diplomatic relations are the product of long-established state practice reflected in treaties, national legislation, and judicial decisions, as codified in the Vienna Convention on Diplomatic Relations. This chapter discusses the general legal aspects of diplomatic relations; staff, premises, and facilities of missions; inviolability of missions; diplomatic agents; consular relations; special missions; and crimes against internationally protected persons.

scholarly journals Reputation of a Local Government Unit – Legal Aspects

2020 ◽  
Vol 2 ◽  
pp. 149-162
Author(s):  
Wojciech Szczotka
Keyword(s):  
Local Government ◽  
General Public ◽  
Civil Law ◽  
Legal Aspects ◽  
Administrative Law ◽  
Civil Code ◽  
False Information ◽  
Legal Remedies

The issue of reputation of a local government unit is located on the border of two important branches of law – civil and administrative. Reputation is a category of civil law – it is a personal right vested in legal persons, while the issue related to local government units concerns institutions in the field of administrative law. Reputation of a local government unit may be violated in two cases. Th first of them consists in spreading false information about the entity, which also undermines its reputation. In the second case, there is a violation of good name when publishing evaluative statements in which the respective subject is criticized, lacking in the constructive feature. In order for the reputation of a municipality, poviat or voivodeship to be violated, it can be addressed to both their organs, self-government organizational units and their employees, as well as the general public of their residents as well as a local government unit as an unspecified whole. Local government units have the same legal remedies as all other civil law entities provided for in the Civil Code, i.e. claims under Art. 24 and 448.

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