Podatek od nieruchomości komercyjnych – podatek dochodowy czy majątkowy?

Jankowski, Jakub; Klimiuk, Wiktor

doi:10.18778/1509-877x.2018.03.05

Cited by 2 publications

(1 citation statement)

References 2 publications

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“…As of the post-reform RIAs, one could refer Warsaw FIAC effort to determine ratio legis of commercial property tax (on construction of this tax see Jankowski, Klimiuk, 2018). Another example is offered by verdicts of Gliwice and Wrocław FIACs 13 , regarding exempts on excise duty on electricity powering metallurgical process.…”

Section: Ria As An Input In Tax Law Interpretationmentioning

confidence: 99%

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

Gajewski

Jonski

2022

Financ. Law Rev.

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The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented interpretation of tax law, carried out by Polish Administrative Courts. To this end, full-text database of the universe of Administrative Courts verdicts (CBOIS) had been queried in order to uncover all court decisions issued from Jan 1st 2001 to Dec 31st 2022 and mentioning RIAs in their written motives. All in all 14 decisions of SAC and 39 decisions of FIACs had been located – the result that can be interpreted as an evidence of scant use of RIA as an input for statutory interpretation of the tax law. Qualitative analysis reported in the paper illustrates what sort of information had been recovered by justices from RIA. Results suggest that potential offered by RIA’s coverage of ‘lawmaker’s intent’ is still not fully utilized in the process of tax law interpretation. However, any reliance on this sort of documents have to be accompanied with critical analysis of their quality and role in lawmaking process. Conditional forecasts (what impact is reasonably expected) should not be mistaken with statements of the intent (what impact is desired). Moreover, perfunctory RIA, prepared as part of window-dressing exercise, not genuine analysis underpinning the decision-making process, could turned out misleading.

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Section: Ria As An Input In Tax Law Interpretationmentioning

confidence: 99%

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

Gajewski

Jonski

2022

Financ. Law Rev.

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Bezumowne korzystanie z budynku a podatek od przychodów z budynków

Jamróz

2024

BISP

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Przedmiotem niniejszego artykułu jest podatek od przychodów z budynków, uregulowany w ustawach o podatkach dochodowych. Jedną z przesłanek opodatkowania jest to, by budynek został oddany do używania na podstawie umowy najmu, umowy dzierżawy lub innej umowy o podobnym charakterze. W praktyce stosowania prawa podatkowego wątpliwości może wzbudzać to, czy w przypadku korzystania z budynku mimo braku takiej umowy (tj. w przypadku bezumownego korzystania z budynku) przychód będzie opodatkowany. Często taka sytuacja występuje, gdy np. umowa najmu wygasła, a używający dotychczas podmiot płaci nadal wynagrodzenie właścicielowi budynku.

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Podatek od nieruchomości komercyjnych – podatek dochodowy czy majątkowy?

Cited by 2 publications

References 2 publications

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

Bezumowne korzystanie z budynku a podatek od przychodów z budynków

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