THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2017, Vol 21, Issue 1
Abstract
Under the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute. The obligation of taxation of the revenue (income) from a real property transfer by natural persons results from the Personal Income Tax Act. Therefore, in this paper there has been discussed a constitutional principle of equality before the law and also there have been outlined the issues related to taxation of real property sales by natural persons over the last ten years against the background of sometimes contradictory judgements and thereby unequal and inconsistent approach of tax authorities and administrative courts to this issue<br/><br/>
Authors and Affiliations
Mieczysław Handzel
Keywords
Related Articles
- EP ID EP363663
- DOI 10.19192/wsfip.sj1.2017.10
- Views 45
- Downloads 0
KREOWANIE PODSTAW TEORETYCZNYCH W SYSTEMIE NAUK POLICYJNYCH. DOŚWIADCZENIA REPUBLIKI SŁOWACKIEJ
Opracowanie porusza (w zarysie) problematykę badań podejmowanych przez słowackie środowiska naukowe oraz ekspertów zajmujących się bezpieczeństwem wewnętrznym, w zakresie implementacji wyników działań badawczych z obszar...
Persuasive model of reaction towards tax avoidance in penal fiscal regulations
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection...
MUTUAL FOREIGN INVESTMENTS WITHIN THE VISEGRAD GROUP IN 2011-2014
The aim of this study is the presentation of a direct foreign investment scale in Visegrad Countries in 2011-2014 based on an analysis of the statistical data from the available domestic and foreign sources and the liter...
ACQUISITION OF LOCAL GOVERNMENT PROPERTY
The aim of the paper is to describe different ways to acquire property by local government units. The authors discusses ways and conditions for the acquisition of local government units and the consequences of such actio...
KONTROLA DECYZJI UZNANIOWYCH SPRAWOWANA PRZEZ SĄDY ADMINISTRACYJNE
Artykuł dotyczy kontroli sprawowanej przez sdy administracyjne decyzji wydanych przez organy administracji publicznej na podstawie upowanienia do uznania administracyjnego. Autor przedstawia dorobek doktryny prawa admi...