POLISH MINIMAL TAX ON COMMERCIAL REAL ESTATE AS A MANIFESTATION OF SOVEREIGN TAX IMPOSING POWER

被引：0
作者：
Wroblewska, Malgorzata [1 ,2 ]
机构：
[1] WSB Univ Gdansk, Inst Law & Secur Sci, Gdansk, Poland
[2] Informat & Org Ctr Res Publ Finances & Tax Law Co, Gdansk, Poland
来源：
TAX SOVEREIGNTY AND THE CONCEPT OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE, CONFERENCE PROCEEDINGS | 2018年
关键词：
Tax; law; minimum tax on commercial real estate; sovereign authority;
D O I：
暂无
中图分类号：
K9 [地理];
学科分类号：
0705 ;
摘要：
Taxation comes as the strongest manifestation of sovereign power of the state. On 1" January 2018, a new tax was implemented in Poland, namely, a minimal tax on commercial real estate. Its implementation, however, has already raised some concerns. Therefore, it seems well worth presenting this new legal regulation. The aim of this article is to analyse the structural elements of the minimal tax on commercial real estate and to evaluate advisability of the implementation of such a tax. During the analysis of the discussed legal regulations, the lexical, systemic and historical interpretation has been applied. Additionally, numerous sources which discuss problems of sovereignty and legal achievements of the European Union, such as jurisdiction of the EU Court of Justice and decisions of the European Commission on similar cases, have been also referred to in the article.
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页码：107 / 118
页数：12
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