Browsing by Author "Świstak, Marzena"

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    Financial-Law Problems in Providing Free-of-Charge Legal Aid in Poland. Legal Comparative Aspects
    (Wydawnictwo KUL, 2021-02-19) Świstak, Marzena
    Free-of-charge legal assistance remains one of the key areas of state activity. However, the system created is not optimal and its formal, organisational and financial framework needs to be modified. This concerns not only an increase in the amounts of funding, but also the quality of services provided. Not only is the choice of the legal and organisational model of providing legal assistance doubtful, but also the subjective and objective scope of the statutory regulations (including in the context of interpretation of tax regulations) raise some objections. As a postulate for the law as it should stand de lege ferenda), it is proposed to make appropriate legislative changes, aimed not only at clarifying the content of the provisions, or removing the legislative inconsistencies found, but also at thoroughly considering a remodelling of the legal assistance system in Poland. The above conclusions were formulated against the backdrop of the organisational and financial legal solutions adopted in other countries. To this end, the author used the formal-dogmatic and comparative legal methods, and also resorted to the historical method as an auxiliary method, in order to show the evolution of the institution under analysis.
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    Przekazanie przez uczelnię nieruchomości w posiadanie zależne a stosowanie zwolnienia podatkowego . Glosa częściowo krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego w Gorzowie Wielkopolskim z dnia 20 listopada 2019 r., I SA/Go 668/19
    (Wydawnictwo KUL, 2021) Smoleń, Paweł Piotr; Świstak, Marzena
    Ustawa z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych przewiduje zwolnienie z op­odatkowania nieruchomości należących do uczelni i innych jednostek. Zwolnienia te mają charakter pod­miotowy. W każdym z tych przypadków zwolnienie nie dotyczy przedmiotów opodatkowania zajętych na działalność gospodarczą. Niestety ustawa podatkowa nie precyzuje tego pojęcia. Ponadto dla właściwego zastosowania zwolnień konieczne jest uwzględnienie przepisów ustawy Prawo przedsiębiorców oraz ustawy 2.0. Wyłaniające się na tym tle trudności znalazły praktyczne odzwierciedlenie w sporze zawisłym przed Wojew­ódzkim Sądem Administracyjnym w Gorzowie Wielkopolskim w kontekście przekazania przez uczelnię nieruch­omości w posiadanie zależne spółce celowej. W przygotowanej glosie do wyroku z dnia 20 listopada 2019 r., I SA/Go 668/19, w części podzielono tok narracji merytorycznej sądu, przedstawiając jednocześnie odmienną propozycję rozstrzygnięcia problemu.
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    Taxation of Academic Teachers’ Royalties. Controversies in the context of the general interpretation by the Minister of Finance
    (KUL Publishing House, 2022) Świstak, Marzena; Smoleń, Paweł Piotr
    The Act on Personal Income Tax stipulates a number of methods for calculating costs, which unfortunately often leads to disputes between taxpayers and tax authorities. The same also concerns the rules applicable specifically to academic teachers performing their duties under an employment relationship. Problems emerge both in the context of the manner and scope of eligibility for flat-rate 50% tax-deductible expenses. Notably, the interpretative problems stem not only from the provisions of tax law as such. They also emerge in the context of higher education reform. But even though the observed legal inconsistencies require urgent legislative action, the necessary amendment to the provisions of the Act of 20 July 2018 – Law on Higher Education and Science has yet to be introduced. Nearly two years after the Act’s entry into force, the Minister of Finance finally decided to issue a general interpretation. Therein, it is stated that in terms of the applicability of 50% tax-deductible expenses, the Act of 20 July 2018 – Law on Higher Education and Science constituteslex specialis, i.e. ultimately, the 50% cost deduction is applicable to the entirety of an academic teacher’s remuneration. The following paper provides a critical analysis of the present regulations as well as possible solutions to the current fiscal and legal stalemate. In the authors’ opinion, the general interpretation by the Minister of Finance fails to substantially amend the quality of the law whose provisions remain largely unclear. At the same time, its practical value for academia cannot be denied. Undoubtedly, the fact that the same was issued by the direct superior of tax authorities will make this opinion difficult to ignore in the context of individual cases.