Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 8 listopada 2016 r. (sygn. akt II FSK 2768/14)
Journal Title: PRZEGLĄD SEJMOWY - Year 2018, Vol 144, Issue 1
Abstract
The commentary, based on the voivodship administrative courts and the Supreme Administrative Court judgments on methods of making donations for charity and care activities by church legal persons, provides an analysis of the legal situation of taxpayers who, after January 1, 2006, were affected by the repressive decisions of the tax offi ce regarding tax reliefs if they had obeyed Article 55 para. 7 of the Act on State Relations with the Roman Catholic Church, dated 17 May 1989, recognized as a lex specialis. The author points out the legal uncertainties which, in the case law of the administrative courts, are always interpreted to the disadvantage of taxpayers.
Authors and Affiliations
Danuta Waniek
Keywords
Related Articles
- EP ID EP300037
- DOI -
- Views 63
- Downloads 0
Postępowanie z projektem pilnym jako przykład szczególnego trybu ustawodawczego w polskim porządku prawnym — próba oceny z perspektywy praktyki parlamentarnej
In this study, the authors attempt to assess the procedures for dealing with urgent bills under the Polish legal system, from the perspective of the practice based approach. The analysis in the study is based on the lega...
Sprzeciw sumienia w orzecznictwie ETPC (na podstawie wyroku Wielkiej Izby z 7 lipca 2011 r. w sprawie Bayatyan v. Armenia)
The article provides an analysis of judgment of Grand Chamber of the European Court of Human Rights of 7 July 2011 in the case of Bayatyan v. Armenia, in which the Court, based on the “living instrument” doctrine, gives...
Funkcja sygnalizacyjna Trybunału Konstytucyjnego — stan obecny a projektowane zmiany
The article provides an analysis of the signal function of the Constitutional Tribunal in the Republic of Poland. The issue is presented in the context of the discussion based on directions of changes provided in the Con...
Modele ustrojowe opozycji parlamentarnej w strukturze systemu politycznego Zjednoczonego Królestwa, Republiki Federalnej Niemiec i V Republiki Francuskiej
The right to oppose the current government is an indispensable element of the pluralist system of liberal democracy. A parliamentary opposition may function in various organisational forms. It comprises political groups...
Sądowa kontrola administracji publicznej w Europie, red. Ewa Wójcicka
The monograph deals with judicial review of public administration in European countries. It provides an analysis of the models of this review. In this context, the following courts are distinguished: 1) special administr...