European Financial Law in Times of Crisis of the European Union最新文献

Immovable Property Tax Exemptions as a Tool of Tax Policy 不动产免税作为税收政策的工具

European Financial Law in Times of Crisis of the European Union Pub Date : 2019-12-31 DOI: 10.36250/00749.47

Michal Radvan

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Flexibility of Tax Law Provisions and Legal Definitions 税法条款和法律定义的灵活性

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.07

Paweł Borszowski

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Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples 避免双重征税条约的解释及实例

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.35

Zuzana Marethová, Michal Liška

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Local Government Financial Institution and FinTech 地方政府金融机构和金融科技

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.53

Witold Srokosz

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Exemption of Heritage Properties in Poland from Property Tax – The Fundamentals, Evolution of Solutions and Legal Framework 波兰遗产免征房产税——基本原理、解决方案的演变和法律框架

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.44

Zbigniew Ofiarski

{"title":"Exemption of Heritage Properties in Poland from Property Tax – The Fundamentals, Evolution of Solutions and Legal Framework","authors":"Zbigniew Ofiarski","doi":"10.36250/00749.44","DOIUrl":"https://doi.org/10.36250/00749.44","url":null,"abstract":"Protection of historic properties is a public task which in Poland is performed by state bodies and local authorities. It consists in, inter alia, provision of legal, organisational and financial conditions which allow for long-term protection, restoration, utilisation and maintenance of heritage buildings. Provision of tax preferences towards historic properties is an important financial incentive for entities engaged in historic preservation and operating outside the public finance sector (in particular non-governmental organisations and natural persons). To determine the nature and scope of the tax preference, a systemic analysis of the Act on protection and maintenance of historical monuments and the Act on taxes and local fees is required. To ascertain the fundamentals and the scope of the regulatory law regarding heritage property tax exemption, as well as the way in which the legal regulations have developed, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of the tax exemption was proven to be correct. Concurrently, it was shown that the fulfilment of statutory tax exemption conditions makes the taxpayer eligible for the tax incentive regardless of his/her legal status and involvement in other activities.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"174 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114588610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reshaping Institutional Structure for Financial Consumer Protection 重塑金融消费者保护的制度结构

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.11

D. Cyman

引用次数: 0

The Legal Classification of Bitcoin and other Cryptocurrencies 比特币和其他加密货币的法律分类

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.22

P. Király

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Legal Aspects of EU Funding Related to State Organisational Units in the Czech Republic 欧盟资助捷克共和国国家组织单位的法律问题

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.56

I. Válková

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Tax Law Rulings as an Example of Support for Taxpayers 以税法裁决为例，支持纳税人

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.05

Ewelina Bobrus-Nowińska

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Protection of Taxpayers’ Rights in the Romanian Legislation 罗马尼亚立法对纳税人权利的保护

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.10

Ioana Maria Costea

{"title":"Protection of Taxpayers’ Rights in the Romanian Legislation","authors":"Ioana Maria Costea","doi":"10.36250/00749.10","DOIUrl":"https://doi.org/10.36250/00749.10","url":null,"abstract":"Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers’ rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially in administrative procedures, such as communication with the administrative authority or tax control. The study will identify the legal regime of these rights and the legal consequences deriving from a possible breach. Romanian legislation also ensures a number of judicial rights, in accordance with the European Convention of Human Rights and the European Charter of Fundamental Rights. The judicial rights are at the centre of the study, especially in the cases when the procedure is mixed with criminal elements. However, a significant number of particularities of the tax procedure mutate the content of these rights, such as the object of the complaint, the access to a judge through a mandatory preliminary procedure. In this sense, taxpayers’ rights have a different dynamic than the rights granted in common civil or criminal procedures. Through these lenses, our study will generate an inventory of rights underlining their enforcement regime and their particularities as to the common regulation.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121178185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0