Wydawnictwo KUL
  Catalog » Law » 9788377029725 My Account  |  Cart Contents  |  Checkout   

Wyprzedaż 2017
Quick Find
Search
What's New? more
Resocjalizacja nieletnich niedostosowanych społecznie. Teoria i praktyka
Resocjalizacja nieletnich niedostosowanych społecznie. Teoria i praktyka
28,00zł
Categories
SALE
Benedykt XVI
John Paul II
PRIZEWINNING BOOKS
Albums
Periodicals
Philosophy
Humanities
History
Commemorative Books
Foreign languages
Mathematics
Natural sciences
Guides
Social science
Law
  Seria: Juliusz Makarewicz
  Seria: Materiały Ogólnopolskiego Sympozjum Prawa Wyznaniowego
  Seria: Publikacje Katedry Prawa Karnego KUL
  Seria: Publikacje Wydziału Prawa KUL
  Seria: Seminaria Kazimierskie z prawa rzymskiego
  Seria: Studia Prawnicze KUL
  Seria: Studia z Prawa Wyznaniowego
  Seria: Współczesne problemy wymiaru sprawiedliwo¶ci
Theology
Varia
Lubliniana
Discount books
Końcówki nakładu
e-book
SLIGHTLY DAMAGED BOOKS
Upcoming

Promotional Items
Out of print
Tell A Friend
 

Tell someone you know about this product.
Reviews more
Write ReviewWrite a review on this product!
Fiscal Administration in Poland
[9788377029725]
34,00zł
Product available

ed. Paweł Smoleń
ISBN:
978-83-7702-972-5
Pages: 234
Format: B5
Year: 2015
Language: English


TABLE OF CONTENTS

Foreword (Paweł Smoleń)


Chapter I
Preliminary Issues

§ 1. Polish tax authorities in the years 1918-1991
1. The historical grounds of the legal status of the Minister of Finance (Beata Kucia-Gu¶ciora)
2. The development of structures and responsibilities of the governmental tax authorities (Monika Münnich)
3. A historical overview of the local self-government in Poland (Piotr Pomorski)
§ 2. Tax authority, fiscal administration - problems of definition (Monika Münnich, Paweł Smoleń)
§ 3. The competencies and classification of tax authorities (Monika Münnich)
§ 4. The transformation of the fiscal administration (Michalina Duda)
1. The E-Taxes Programme
2. The concept of transformation of Polish tax administration put forward by the PwC within the "e-Taxes Programme"


Chapter II
The Minister of Finance (Beata Kucia-Gu¶ciora)

§ 1. The Finance Minister’s systemic position
§ 2. The tax powers set forth in the Tax Law Ordinance
1. General supervision concerning tax matters
2. The general powers of the Minister of Finance and his status within the scope of extraordinary proceedings
3. Competencies within the scope of tax law interpretation
4. Competencies within the scope of mutual agreements on establishing transaction prices
5. Competencies concerning the reception and exchange of information
6. Competencies within the scope of modification concerning the tax law relationship
7. Competencies within the scope of construing the powers of tax authorities
8. Competencies for modifying time limits and methods of tax payment
9. Technical and organisational competencies
10. Supervisory powers
§ 3. Final remarks


Chapter III
The Characteristics of Governmental Authorities of the Fiscal Administration in Poland (Monika Münnich)

§ 1. Tax authorities
1. General remarks
2. The procedure for appointing and dismissing directors of tax chambers and heads of tax offices
3. The subject matter competence of tax authorities
3.1. The director of the tax chamber
3.2. The head of the tax office
4. The territorial competence of tax authorities
4.1. The director of the tax chamber
4.2. The head of the tax office
5. The subject matter and territorial competence of the heads of specialised and small tax offices
6. Competent tax authorities of the first instance
7. Changes to the competence of the tax authority during the taxation year
8. Settlement of disputes concerning the competence of tax authorities
§ 2. Customs authorities
1. General remarks
2. The process of appointing and dismissing the directors of customs chambers and the heads of customs offices
3. The subject matter competence of customs authorities
3.1. The director of the customs chamber
3.2. The head of the customs office
4. The territorial competence of the director of the customs chamber and the head of the customs office
5. The competence of the director of the customs chamber and the head of the customs office of the first instance
6. Disputes related to the competence of customs authorities
§ 3. Fiscal audit authorities
1. General remarks
2. The process of appointing and dismissing fiscal audit authorities
3. The subject matter competence of the director of the fiscal audit office, the structure and the scope of duties of the fiscal audit office
4. The territorial competence of the director of the fiscal audit office
5. The competence of the director of the fiscal audit office of the first instance
§ 4. Final remarks


Chapter IV
Commune administrator, borough administrator, mayor

§ 1. The systemic position (Michalina Duda)
1. The commune administrator, borough administrator, mayor as a public administrative authority
2. The commune administrator, borough administrator, mayor as a clerk of a commune office
3. The commune administrator, borough administrator, mayor as a local government employer and employee
4. The commune administrator, borough administrator, mayor as a public figure
§ 2. The tax authority’s position in the tax structure (Michalina Duda)
1. Source of rights
2. The competence of tax authorities of the first instance
3. Subject matter competence
4. Territorial competence
5. Disputes related to the competence of the tax authority
6. The dismissal of the tax authority and its employee
§ 3. The tax powers of the commune administrator, borough administrator, mayor, deriving from the tax law regulations - selected topics
1. Interpretations of the tax law regulations (Michalina Duda)
2. Tax relief in the case of tax liabilities (Piotr Pomorski)
3. Extraordinary legal solutions in the case of tax liability expiration (Piotr Pomorski)
4. Assessment and collection of communal taxes (Piotr Pomorski)
§ 4. Final remarks (Piotr Pomorski)


Chapter V
The Local Government Appeals Council (Paweł Smoleń)

§ 1. Introductory remarks
§ 2. The organisational structure and the characteristics of the systemic position
§ 3. The scope of powers
1. General administrative powers
2. Tax powers
§ 4. Final remarks


Chapter VI
International Cooperation Between Tax Authorities (Marcin Burzec)

§ 1. Introductory remarks
§ 2. International cooperation based on the exchange of information
1. Agreements on the avoidance of double taxation
2. The Strasbourg Convention
3. European Union regulations in respect to cooperation within the exchange of information
3.1. Cooperation in the field of value-added tax
3.2. Cooperation in the field of excise tax
3.3. Administrative cooperation in the field of income tax and capital gains tax
§ 3. Cooperation in the field of delivery
§ 4. Cooperation in the field of tax collection
§ 5. Final remarks

This product was added to our catalog on Tuesday 10 March, 2015.
Reviews
Previous product  Product 99 of 322 in category Law  Next product
Customers who bought this product also purchased
$ Obligatory Trade Mark Use and Case-Law. Community and Polish Case-Law Studies
$ Obligatory Trade Mark Use and Case-Law. Community and Polish Case-Law Studies
Ochrona praw dzieci
Ochrona praw dzieci
Sprzeciw sumienia w praktyce medycznej - aspekty etyczne i prawne
Sprzeciw sumienia w praktyce medycznej - aspekty etyczne i prawne
Shopping Cart more
0 items
Sign in
E-mail address:


Password:
(forgotten)



Are you a new client?
create an account
Languages
Polski English
e-book
e-book
Information
Returns
Privacy Notice
Conditions of Use
Contact Us

instagram
Payment
PayU

Powered by osCommerce