Selected issues in taxation and tax authorities in Central Europe

red. Paweł Smoleń
ISBN: 978-83-8061-336-2
Stron: 366
Format: B5 (oprawa twarda)
Rok wydania: 2016


SPIS TREŚCI

Contents

List of contributors

Foreword

PART I
TAXATION OF INCOME - SELECTED ISSUES

Beata Kucia-Guściora
Tax Residence in the Polish personal income tax system - major problem areas

Marcin Burzec
Inflation and Personal Income Tax in Poland

Michalina Duda-Hyz
Tax free amount in the Polish Income Tax

Judit Varga
Family tax benefit in the system of the Hungarian Personal Income Tax and its constitutional foundations

Adam Zdunek
Issues concerning harmonization of Corporate Income Tax in the European Union

PART II
INDIRECT TAXATION - SELECTED ISSUES

Sonja Cindori, Maja Bubalo
Value Added Tax on the supplies of immovable property - challanges of the harmonization with the Acquis Communautaire

Cosmin Flavius Costaş
Of VAT and other demons. The Romaniane experience

Monika Münnich
Problems in interpreting tax exemption of medical services as regulated by the EU VAT Directive and the Polish VAT Act

PART III
TAX PROCEDURE - SELECTED ISSUES

Dominik Mączyński
General Anti-Abuse Rule under Polish tax law

Artur Mudrecki
Models of judicial protection of taxpayers' rights in Poland and in the Czech Republic

Adam Nita, Andrzej Światłowski
Legal assumptions and burden of proof in Polish tax law. To what extent the is taxpayer obliged to collaborate with tax authorities during tax assessment?

Mariusz Popławski
A new concept of limitation in the Polish tax law

Ľubica Masárová, Michal Maslen
Obligatory electronic communication with tax authorities

Zdenka Papoušková
Issues of process in budgetary, tax and fee law in the Czech Republic

Katarzyna Wojewoda-Buraczyńska
The influence of Poland's accession to the European Union on the rules of granting tax payment reliefs to entrepreneurs - selected issues

Piotr Buława
Access to case file in tax proceedings in Poland and the Czech Republic

PART IV
TAX AUTHORITIES - SELECTED ISSUES

Zbigniew Ofiarski
Tax administration in Poland - some reflections in the context of the Bill on Tax Administration

Paweł Smoleń
The reform of the Self-Government Boards of Appeal in Poland

Maciej P. Gapski
The conception of the appeal authority in tax proceedings

Piotr Pomorski
Public interest as a prerequisite for the mayor's financial activity in Poland

PART V
OTHER SELECTED ISSUES FOCUSED ON TAXATION IN CENTRAL EUROPE AND GEORGIA

Anna Jurkowska-Zeidler
The use of tax instruments for financial market regulation. The European integration context

Paulius Čerka, Jūratė Mažeikaitė
Immunity of state owned entities from fiscal jurisdiction

Petra Jánošíková
European Union and its impact on the tax system in the Czech Republic

Ewa Kowalewska, Paweł Mańczyk
Cadastral Tax in the European Union on the example of France

Kristýna Řezníčková
The issue of tax revenues of local councils

Nino Pataraia
Georgian tax system

Bibliography