The 2014 Budget Act: Selected Legal Aspects
Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2014, Vol 2, Issue 1
Abstract
The Budget Act for the year 2014 raises legal questions in the context of the provisions of the Constitution as well as the Public Finance Act from 2009. Polish constitutional provisions relating to the state budget may be described as too general. They specify the requirements with regard to the Budget Act only to a limited extent.
Authors and Affiliations
Andrzej Borodo
Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z dnia 30 stycznia 2014 r. I SA/Po 1107/13
-
Remission of social security contributions in the light of the jurisprudence of administrative courts
This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities. The aim is to determine w...
Central Statistical Office as a source of information that is relevant in determining the state of the public finances of the Republic of Poland. The financial management of the Central Statistical Office
In the elaboration the author discussed the meaning of the public statistics in public finances, the structure and the financial activity of the Central Statistical Office (CSO) and other units of public sector, which is...
Consular fees as a source of state revenue in the Republic of Poland
The study presents the legal status, and principles for the calculation and collection of consular fees which constitute a source of state revenue in Poland. Consular fees are a special type of public charges charged for...
Problematyka podstawy prawnej postępowania w sprawie zwrotu dotacji udzielanych z budżetu jednostek samorządu terytorialnego
Punktem wyjścia opracowania jest analiza zmian wprowadzonych ustawą o finansach publicznych z dnia 27 sierpnia 2009 r., która weszła w życie 1 stycznia 2010 r., w odniesieniu do procedury właściwej dla ustalania kwot dot...