Verfügbarkeit: Introduction to Polish tax law

Introduction to Polish tax law:

Gespeichert in:

Bibliographische Detailangaben
Hauptverfasser:	Burzec, Marcin (VerfasserIn), Smoleń, Paweł (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	[Berlin] Peter Lang [2018]
Schriftenreihe:	Lex et Res Publica Volume 8
Schlagworte:	Steuerrecht Polen Einführung
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	156 Seiten
ISBN:	9783631757406 3631757409

Internformat

MARC


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Datensatz im Suchindex

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adam_text	CONTENTS 1 TAXES AND TAX LAW: THE ESSENTIALS ......................................... 11 1.1 INTRODUCTION.....................................................................................11 1.2 THE CONCEPT AND STRUCTURE OF T AX ............................................... 12 1.3 CLASSIFICATION OF TAXES...................................................................13 1.4 THE SOURCES AND PRINCIPLES OF DRAFTING TAX LAW ........................ 15 2 TAX OBLIGATIONS .................................................................................. 19 2.1 WHEN A TAX OBLIGATION ARISES......................................................19 2.2 SECURING THE PERFORMANCE OF TAX OBLIGATIONS ............................ 22 2.2.1 SECURING TAX OBLIGATIONS BEFORE PAYMENT DEADLINE ......... 22 2.2.2 COMPULSORY MORTGAGE ......................................................... 24 2.2.3 TREASURY LIEN........................................................................ 25 2.3 EXPIRY OF TAX OBLIGATIONS ............................................................. 26 2.3.1 INTRODUCTION ......................................................................... 26 2.3.2 EFFECTIVE EXPIRY OF TAX OBLIGATIONS....................................26 2.3.3 INEFFECTIVE EXPIRY OF TAX OBLIGATIONS ................................. 33 2.4 LIABILITY FOR TAX OBLIGATIONS.........................................................37 2.4.1 INTRODUCTION ......................................................................... 37 2.4.2 TAXPAYERS LIABILITY ............................................................. 37 2.4.3 TAX REMITTER AND TAX COLLECTORS LIABILITY ....................... 38 2.4.4 LEGAL SUCCESSORS* LIABILITY...................................................39 2.4.5 THIRD PARTIES* LIABILITY......................................................... 41 3 TAX PROCEEDINGS ..................................................................................47 3.1 TAX AUTHORITIES...............................................................................47 3.2 A PARTY TO TAX PROCEEDINGS........................................................... 49 3.3 GENERAL RULES GOVERNING TAX PROCEEDINGS ................................. 50 3.4 TAX PROCEEDINGS: TYPES AND PROCEDURES ...................................... 52 3.5 SELECTED INSTITUTIONS OF TAX PROCEEDINGS........................................57 3.5.1 DEADLINES............................................................................... 57 3.5.2 RESTORATION OF A DEADLINE....................................................59 3.5.3 SERVICE OF NOTICES................................................................. 59 3.5.4 SUSPENSION OF TAX PROCEEDINGS ........................................... 60 3.5.5 PENALTIES................................................................................ 61 4 TAXES INTENDED FOR THE STATE BUDGET ...........................................63 4.1 TAX ON GOODS AND SERVICES ........................................................... 63 4.2 EXCISE TAX........................................................................................ 68 4.3 GAMBLING TAX ................................................................................. 70 4.4 CORPORATE INCOME TAX................................................................... 72 4.4.1 TAXABLE ENTITIES .................................................................... 72 4.4.2 TAXABLE O BJECT ..................................................................... 74 4.4.3 TAX BASE AND TAX DEDUCTIONS ............................................. 79 4.4.4 TAX SCALE AND TAX RATES ...................................................... 80 4.4.5 MINIMUM INCOME TAX ON THE VALUE OF COMMERCIAL FACILITIES................................................................................ 81 4.4.6 PAYMENT TERMS AND PROCEDURE.............................................82 4.5 PERSONAL INCOME TAX ...................................................................... 83 4.5.1 TAXABLE PERSONS .................................................................... 83 4.5.2 TAXABLE O BJECT ..................................................................... 85 4.5.3 TAX BASE AND THE AMOUNT OF TAX ...................................... 100 4.5.4 PAYMENT TERMS AND PROCEDURE .......................................... 104 4.6 SIMPLIFIED FORMS OF PERSONAL INCOME T AX ................................. 104 4.6.1 LUMP TAX AS A SIMPLIFIED FORM OF TAXATION...................104 4.6.2 LUMP TAX ON INVENTORIED REVENUES..................................105 4.6.3 LUMP INCOME TAX ON THE REVENUES OF THE CLERGY .......... 108 4.7 TONNAGE T AX..................................................................................109 4.8 TAX ON EXTRACTION OF SELECTED MINERALS ..................................... 112 4.9 SPECIAL HYDROCARBON TAX ............................................................ 115 4.10 TAX ON SELECTED FINANCIAL INSTITUTIONS ....................................... 116 5 TAXES INTENDED FOR THE MUNICIPAL BUDGET ...............................119 5.1 TAX ON TRANSACTIONS UNDER CIVIL L AW ....................................... 119 5.1.1 TAXABLE OBJECT................................................................... 119 5.1.2 TAX LIABILITY ....................................................................... 121 5.1.3 TAXABLE PERSON................................................................... 121 5.1.4 TAX BASE AND THE AMOUNT OF TAX ...................................... 122 5.1.5 TAX EXEMPTIONS.................................................................. 123 5.1.6 TAX PAYMENT AND COLLECTION ............................................. 123 5.2 INHERITANCE AND GIFT TAX ............................................................. 124 5.2.1 TAXABLE OBJECT................................................................... 124 5.2.2 TAXABLE PERSON................................................................... 125 5.2.3 TAX LIABILITY ....................................................................... 126 5.2.4 EXEMPTIONS FROM INHERITANCE AND GIFT TAX ...................... 126 5.2.5 TAX BASE..............................................................................127 5.2.6 TAX RATES.............................................................................128 5.2.7 HOUSING RELIEF.................................................................... 129 5.2.8 PAYMENT TERMS................................................................... 129 5.3 FIXED-RATE T AX ............................................................................. 130 5.4 REAL PROPERTY TAX.........................................................................132 5.4.1 TAXABLE PERSON................................................................... 132 5.4.2 TAXABLE OBJECT................................................................... 133 5.4.3 EXEMPTIONS FROM REAL PROPERTY TAX.................................134 5.4.4 TAX BASE AND TAX RATES ..................................................... 134 5.4.5 PAYMENT TERMS AND PROCEDURE .......................................... 135 5.5 AGRICULTURAL TAX............................................................................136 5.5.1 TAXABLE PERSON................................................................... 136 5.5.2 TAXABLE OBJECT................................................................... 137 5.5.3 EXEMPTIONS FROM AGRICULTURAL T AX ...................................137 5.5.4 TAX BASE AND TAX RATES ..................................................... 138 5.5.5 RELIEFS IN AGRICULTURAL TAX.................................................140 5.5.6 PAYMENT TERMS AND PROCEDURE .......................................... 141 5.6 FOREST TAX...................................................................................... 142 5.6.1 TAXABLE O BJECT ................................................................... 142 5.6.2 TAXABLE PERSON ................................................................... 142 5.6.3 TAX BASE AND TAX RATES ..................................................... 142 5.6.4 EXEMPTIONS FROM FOREST TAX..............................................143 5.6.5 PAYMENT TERMS AND PROCEDURE .......................................... 143 5. 7 TRANSPORTATION TAX........................................................................144 CONCLUSION...................................................................................... 147 BIBLIOGRAPHY................................................................................... 151
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author	Burzec, Marcin Smoleń, Paweł
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spellingShingle	Burzec, Marcin Smoleń, Paweł Introduction to Polish tax law Lex et Res Publica Steuerrecht (DE-588)4116614-0 gnd
subject_GND	(DE-588)4116614-0 (DE-588)4046496-9 (DE-588)4151278-9
title	Introduction to Polish tax law
title_auth	Introduction to Polish tax law
title_exact_search	Introduction to Polish tax law
title_full	Introduction to Polish tax law Marcin Burzec, Paweł Smoleń
title_fullStr	Introduction to Polish tax law Marcin Burzec, Paweł Smoleń
title_full_unstemmed	Introduction to Polish tax law Marcin Burzec, Paweł Smoleń
title_short	Introduction to Polish tax law
title_sort	introduction to polish tax law
topic	Steuerrecht (DE-588)4116614-0 gnd
topic_facet	Steuerrecht Polen Einführung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030586107&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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