Marszałek województwa jako organ podatkowy

Ofiarski, Zbigniew

doi:10.19195/0524-4544.327.10

Cited by 4 publications

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“…Istotą gwarancji bankowej jest to, że "bank (gwarant) jednostronnym oświadczeniem zobowiązuje się, że po spełnieniu przez podmiot uprawniony (beneficjenta gwarancji) określonych warunków zapłaty (…) wykona na jego rzecz świadczenie pieniężne (…) jeżeli dłużnik z umowy (umowy podstawowej), którą gwarant zabezpiecza, nie wykona swojego zobowiązania" 31 . Z chwilą przyjęcia przez beneficjenta oświadczenia gwaranta powstaje wierzytelność z gwarancji, której treścią jest odpowiedzialność gwaranta na wypadek, gdyby dłużnik nie spełnił swojego świadczenia 32 . Sam stosunek gwarancji, zgodnie z ugruntowanym stanowiskiem doktryny, ma charakter samodzielny, nieakcesoryjny, co odróżnia tę konstrukcję od instytucji poręczenia 33 .…”

Section: Odpowiedzialność Karna W Przypadku Osobistego Zabezpieczenia...unclassified

Podmiot przestępstwa z art. 302 § 1 k.k.

Troczyński

2024

Kwartalnik Krajowej Szkoły Sądownictwa I Prokuratury

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The article concerns the issue of subject of crime of art. 302 § 1 of Polish Penal Code. The vital topics which are argued by judiciary and doctrine of penal law are whether is it possible to put criminal liability on person responsible for someone else’s debt. Another question is about relation between the change of legal good protected by abovementioned crime and its interpretation in thematter of subject of crime.

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Section: Odpowiedzialność Karna W Przypadku Osobistego Zabezpieczenia...unclassified

Podmiot przestępstwa z art. 302 § 1 k.k.

Troczyński

2024

Kwartalnik Krajowej Szkoły Sądownictwa I Prokuratury

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“…Do 1998 r. zezwolenia ogólne wydawano w formie zarządzeń właściwych ministrów (Ministra Finansów, Ministra Handlu Zagranicznego i Gospodarki Morskiej, Ministra Handlu Zagranicznego, Ministra Współpracy Gospodarczej z Zagranicą). Od 1999 r. mają one formę rozporządzeń wydawanych tylko przez Ministra Finansów 42 . Ich ustalenia nie dotyczą konkretnych czynności obrotu dewizowego, lecz generalnie określonych sytuacji w tym obrocie 43 .…”

Section: Zakres I Instrumenty Kontroli Obrotu Złotem Dewizowymunclassified

Control of Trading Gold in Investment Gold in the Republic of Poland: Conditions and Fundamental Dilemmas

Ofiarski

2023

Białostockie Studia Prawnicze

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Investment gold and foreign-exchange gold are special forms of gold in legal terms. The adoption of such a status is related to the regulation of the legal and factual circulation of gold and the performance of financial control in this regard, which at various stages of trading takes the form of tax, customs and fiscal or foreign-exchange control. The rules and procedure for controlling gold trading are regulated by the provisions of tax, customs, banking and foreign-exchange law. The aim of this study is to analyze and evaluate the applicable provisions of EU and national law regulating the scope of the regulation of gold trading and its control by tax, customs and fiscal authorities and the National Bank of Poland. The essence and application of the most important control instruments are presented, which are individual foreign-exchange permits, notification of the intention to transport gold across the state border, and special records and public registers kept by entrepreneurs. The hypothesis about the basic objectives (ensuring the safety of trading and preventing money laundering offenses) and additional purposes (collecting statistical data necessary to construct the assumptions of the state monetary system, tightening the tax system) of gold-trading control was positively verified. The research primarily used the dogmatic-legal method, and a complementary historical-legal method was used to present the main directions of the evolution of legislation in the field of regulating gold trading.

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“…In the latter case, this form of conducting the non-budgetary management was, nevertheless, not completely abolished, but rather reorganised through its use only in budgetary units performing educational tasks. 26 The hypothesis formulated in the introduction, according to which financing of specific expenses from a designated income account constitutes a specific form of redistribution of public financial resources in a municipality has been verified positively. The introduction of this form of non-budgetary management is justified with the specificity of public services performed in the sphere of education and enables more effective management of a part of the public financial resources.…”

Section: Final Conclusionmentioning

confidence: 99%

Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland

Ofiarski¹

2018

PGAF LR

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The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

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Marszałek województwa jako organ podatkowy

Cited by 4 publications

References 0 publications

Podmiot przestępstwa z art. 302 § 1 k.k.

Podmiot przestępstwa z art. 302 § 1 k.k.

Control of Trading Gold in Investment Gold in the Republic of Poland: Conditions and Fundamental Dilemmas

Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland

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