A Gloss for the Judgement of the Provincial Administrative Court in Rzeszów Dated August 7, 2012, File Ref. No. I SA/Rz 542/12
Journal Title: Roczniki Nauk Prawnych - Year 2017, Vol 0, Issue 1
Abstract
The Polish tax system includes a principle whereby the income obtained by a resident in Poland must be accounted for. However, agreements on the avoidance of double taxation to which Poland is a party may exclude this obligation because they constitute lex specialis in relation to the Polish legislation. The question of taxation of seafarers requires an in-depth analysis not only of national legislation, but also that of other states. When determining tax jurisdiction in respect of seamen it is easy to make a mistake owing to the complicated factual state in addition to the legal status. The presented gloss demonstrates difficulty arising when considering this issue.
Authors and Affiliations
Judyta Dworas-Kulik
Keywords
Related Articles
- EP ID EP669141
- DOI 10.18290/rnp.2017.27.1-8en
- Views 120
- Downloads 0
Historycznoprawne aspekty działalności Oddziału Polskiej Krajowej Kasy Pożyczkowej w Bydgoszczy
Dokumenty archiwalne dotyczące Oddziału Polskiej Krajowej Kasy Pożyczkowej w Bydgoszczy zachowały się w stanie szczątkowym. Informacje prasowe dotyczące jej działalności mogą wskazywać na główne kierunki jej funkcjonowan...
Material Security for Maritime Claims in Interwar Poland
The costs related to the construction, purchase, repairs or operation of a sea-going vessel, in particular expenses associated with port fees, fuel, crew and its maintenance during the voyage, were very high and therefor...
A Few Remarks on Regulations Concerning Delationes in Fiscal Matters in the Imperial Legislation of the First Half of the 4th Century A.D.
The aim of the article is to examine the constitutions contained in the Theodosian Code dating to the first half of the 4th century, and related to the phenomenon of fiscal denunciation (C. Th. 10,10,1–8). For years, co...
The Polish National Scientific Conference “Contemporary Issues Of Legal Ethics” Lublin, April 3, 2017
Report
Glosa do postanowienia Sądu Najwyższego z dnia 16 października 2014 roku, sygn. akt III CSK 301/13
Glosa dotyczy postanowienia z dnia 16 października 2014 r., III CSK 301/13, w którym Sąd Najwyższy stanął na stanowisku, że członek organu osoby prawnej w zasadzie może być świadkiem przy sporządzeniu testamentu, w który...