Polish and International Tax Law

nieobowiązkowe

Studenci mają nabyć podstawową wiedzę w zakresie polskiego i międzynarodowego prawa podatkowego.

w sali

W trakcie wykładu omówione zostaną podstawowe zagadnienia dotyczące polskiego ogólnego i materialnego prawa podatkowego, tj. wybranych regulacji dotyczących istoty podatków, obowiązku podatkowego i zobowiązań podatkowych oraz poszczególnych podatków w Polsce (podatków dochodowych, podatku od towarów i usług, podatku akcyzowego i podatków samorządowych). Zostaną także przestawione wybrane instytucje międzynarodowego prawa podatkowego oraz najważniejsze zagadnienia dotyczące unijnego prawa podatkowego.

W trakcie wykładu zostaną omówiono następujące zagadnienia:

1. Introduction - general aspects of taxes and tax law:

a. Tax definition.

b. Tax classification.

c. Obligatory and facultative components of tax.

d. Tax system.

2. Tax – general aspects:

a. Subject of taxation.

b. Object of taxation.

c. Tax base and tax rate.

d. Time limits for payment and payment conditions.

3. Tax functions and tax principles.

a. Tax functions.

b. Tax principles.

4. Tax liability and tax obligation.

a. Tax liability – idea.

b. Tax obligation – idea.

c. Transformation of tax liability into tax obligation.

d. Payment limits. Tax arrears and default interest.

e. Reliefs concerning payment of tax obligations (arrears).

5. Expiry of tax obligation:

a. Effective manners of expiry of tax obligation:

a. tax payment,

b. tax collection by a tax remitter or by a tax collector,

c. offsetting,

d. taking into account an overpayment or tax refund,

e. transfer of ownership of goods or property rights,

f. taking over the ownership of immovable property or a property rights in enforcement proceedings.

b. Non effective manners of the expiry of tax obligation:

a. cessation of collection,

b. annulment of arrear,

c. limitation,

d. exemption from the duty to pay tax under art. 14m TOA.

6. Interpretations of tax law and advanced pricing agreements:

a. Interpretations of tax law.

b. Advanced pricing agreements (APA).

7. Tax responsibility:

a. Responsibility of a taxpayer.

b. Responsibility of a tax remitter.

c. Responsibility of a tax collector.

d. Joint responsibility.

e. Responsibility of a third party.

f. Responsibility of a legal successor.

8. Natural persons’ income tax:

a. General characteristics.

b. Subject of taxation.

c. Object of taxation.

d. Tax base.

e. Tax rates.

f. Terms of payment.

9. Legal persons’ income tax:

a. General characteristics.

b. Subject of taxation.

c. Object of taxation.

d. Tax base.

e. Tax rates.

f. Terms of payment.

10. Goods and services tax – VAT (I):

a. General characteristics. Input and output tax.

b. Harmonisation of VAT.

c. VAT in Poland.

d. Tax rates.

11. Goods and services tax – VAT (II):

a. Object and subject of goods and services tax.

b. Tax base.

c. Exemptions.

d. Due tax.

e. Special regimes.

12. Other taxes:

a. Excise tax.

b. Tax on civil law transactions.

c. Donations and inheritance tax.

d. Local taxes.

13. Elements of international tax law:

a. International tax treaties – characteristics.

b. Methods of avoiding double taxation in international tax law.

c. International tax law and Polish tax law.

d. International tax law and European tax law.

14. Elements of UE tax law :

a. Relevance of the fundamental freedoms for taxation in European Union.

b. Sources of UE tax law.

c. European tax law directives.

d. Relevance of the ECJ judgments for taxation in European Union.

e. Tax law harmonization in the European Union – actual conceptions and propositions.

f. European tax law doctrine and Polish tax regulation – main actual problems.

• Gajewski D., Corporate Income Tax, C. H. Beck, Warszawa 2009,

• Gajewski D., Local Taxes. A compendium, C. H. Beck, Warszawa 2009,

• Gajewski D., Personal Income Tax, C. H. Beck, Warszawa 2010,

• Gajewski D., Value Added Tax. A compendium, C. H. Beck, Warszawa 2011,

• Ordynacja Podatkowa. The Tax ordinance Act, C. H. Beck, Warszawa 2010,

• Kozierkiewicz R., Dictionary of Tax Terms. English-Polish, Polish-English, C. H. Beck, Warszawa 2005,

• Popławski M., Polish Tax Law, Temida, Białystok 2008,

• Puławska E., Polish Tax Law. Personal Income Tax Act. Corporate Income Tax Act. Goods and Services Tax Act, C. H. Beck, Warszawa 2006.

Uzyskanie podstawowej wiedzy w zakresie polskiego i międzynarodowego prawa podatkowego.

Egzamin w formie testu oraz referaty przygotowywane przez studentów.