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Implementation of Environmentally Friendly Investments by Municipalities and VAT Status 市政当局实施环境友好型投资和增值税状况
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.13
Łukasz Kielin
{"title":"Implementation of Environmentally Friendly Investments by Municipalities and VAT Status","authors":"Łukasz Kielin","doi":"10.26881/gsp.2024.1.13","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.13","url":null,"abstract":"The article deals with the judgment of the CJEU in case C-612/21 which answered an important question. Namely, under what circumstances can a public body be considered a taxable person for VAT. This case concerns a Polish municipality which organized the installation of renewable energy systems (RES) on its territory for its residents who own immovable property and who expressed a desire to be equipped with RES. The municipality was reimbursed with a subsidy of 75% of the subsidisable costs from the competent provincial authority. The CJEU ruled that in this specific case, the public body would not be carrying out economic activity and, therefore, should not be considered a taxable person for VAT.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"46 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140238577","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
Evaluation Criteria of the EU’s Own Resources 欧盟自有资源的评估标准
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.09
Adrián Popovič
{"title":"Evaluation Criteria of the EU’s Own Resources","authors":"Adrián Popovič","doi":"10.26881/gsp.2024.1.09","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.09","url":null,"abstract":"The author in this article examines the assessment criteria of the EU’s own resources budget. The main goal of this article is to establish an up-to-date, effective system of evaluation criteria for the EU’s own resources budget. To achieve this, the article assesses the evaluation criteria for the EU’s own resources budget through the objectives of the European Commission and the High-Level Group on Own Resources, as well as examining the evaluation criteria for the EU’s own resources budget studied in the academic community. The hypothesis of this article poses the question of whether it is necessary to reform the evaluation criteria for the assessment of current and potential own resources, and if so, in what way. The author uses several research methods, especially analysis, synthesis, and comparison.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"14 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240500","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
Budowle inżynieryjne i ich (nie)opodatkowanie słowackim podatkiem od nieruchomości (w kontekście V4) 工程结构及其在斯洛伐克财产税中的征税（在 V4 的背景下
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.06
Anna Vartašová, Mária Bujňáková, Gábor Hulkó, Lajos Csörgits
{"title":"Budowle inżynieryjne i ich (nie)opodatkowanie słowackim podatkiem od nieruchomości (w kontekście V4)","authors":"Anna Vartašová, Mária Bujňáková, Gábor Hulkó, Lajos Csörgits","doi":"10.26881/gsp.2024.1.06","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.06","url":null,"abstract":"The paper deals with real property tax regulation, especially in the Slovak Republic, but also in the rest of the Visegrad group countries (Czech Republic, Poland, and Hungary) in the context of its position and role in funding local self-governments in all the countries studied, with a particular focus on engineering structures as a potential object of taxation, which is excluded from taxation in Slovakia. The authors focus primarily on the legislation of the Slovak Republic, and using the comparative method, they search for models of (non)inclusion of these objects into real property taxation among the V4 countries. They draw conclusions on the different approaches applied and suggest the most comprehensive system is in Poland. Based on a comparison of the real property tax revenues in the countries studied, these different approaches can be connected to the low real property tax revenues in the Slovak Republic (and also in the Czech Republic).","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239487","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
Possibilities and Limits of Legal Instruments in the Field of State Support under the Current Conditions of the Czech Republic and Slovakia 捷克共和国和斯洛伐克当前情况下国家支助领域法律文书的可能性和局限性
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.08
Hana Marková, Marian Horváth
{"title":"Possibilities and Limits of Legal Instruments in the Field of State Support under the Current Conditions of the Czech Republic and Slovakia","authors":"Hana Marková, Marian Horváth","doi":"10.26881/gsp.2024.1.08","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.08","url":null,"abstract":"Currently, more and more companies are facing difficult financial situations under the influence of the ongoing financial and energy crisis. Often, the survival of companies depends on timely, appropriate financial assistance from the state. In the following article, the authors take a closer look at the forms of state support that are currently applicable in the Czech Republic and Slovakia. The authors provide insight into the possibilities of receiving state support resulting from membership in the European Union and an overview of national systems of subsidies, state guarantees, investment support, and various tax relief schemes that can be used in the Czech Republic and Slovakia. The comparison of how the state support system is applied in the Czech Republic and Slovakia aims to provide a theoretical perspective on the relevant legal instruments as well as to underline their limitations.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"64 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239874","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
Illegal Clauses in a CHF-denominated Loan Agreement 瑞士法郎贷款协议中的非法条款
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.10
Aleksandra Nadolska
{"title":"Illegal Clauses in a CHF-denominated Loan Agreement","authors":"Aleksandra Nadolska","doi":"10.26881/gsp.2024.1.10","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.10","url":null,"abstract":"In extraordinary complaint proceedings, the Supreme Court shared the findings and considerations of SA in Krakow, assuming that the elimination of conversion clauses from the loan agreement denominated in CHF does not result in its invalidity ex tunc and ab initio since the agreement was terminated due to the lack of repayment of loan installments, and the consumer did not demonstrate that the discontinuation of the provision in this respect resulted from the existence of prohibited provisions. In the glossed judgment, the Supreme Court devoted a lot of attention to the issue of the performance of the loan agreement, pointing out, among other aspects, that the consumer could have paid the loan installments directly in CHF from the beginning, which would have excluded the need to use the unfair conversion mechanism. The Supreme Court also emphasised that the consumer did not prove in this case damage caused by the materialization of the currency risk on their side. All these issues are analyzed in this critical gloss. In the opinion of the author, the judgment in question is inconsistent with the law sensu largo.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"21 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239039","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
Municipal Financing of Environmental Protection Activities as Part of the Sustainable Development Strategy of Local Governments in Poland (Selected Issues) 作为波兰地方政府可持续发展战略一部分的环境保护活动的市政融资（选题）
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.07
Magdalena Budziarek
{"title":"Municipal Financing of Environmental Protection Activities as Part of the Sustainable Development Strategy of Local Governments in Poland (Selected Issues)","authors":"Magdalena Budziarek","doi":"10.26881/gsp.2024.1.07","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.07","url":null,"abstract":"Local government units are obliged to implement sustainable local development strategies in the field of environmental protection. This article presents the scope of pro-environmental tasks incumbent on the municipality and the principles of their financing. For this purpose, an analysis of the provisions of the law was carried out with simultaneous reference to the literature, and court decisions and decisions of supervisory bodies were presented. The work established that the currently applicable regulations regarding the financing of environmental protection tasks by local government units constitute a legal barrier to the implementation of these tasks, and changes to the law in this area are proposed.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"12 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239345","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
„Niekończąca się opowieść” – refleksje na temat uprawnień Europejskiego Banku Centralnego "永无止境的故事"--对欧洲中央银行权力的思考
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.12
Tomasz Knepka
{"title":"„Niekończąca się opowieść” – refleksje na temat uprawnień Europejskiego Banku Centralnego","authors":"Tomasz Knepka","doi":"10.26881/gsp.2024.1.12","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.12","url":null,"abstract":"Since the financial crisis of 2007–2008, we have been dealing with a special dialogue between the European and German courts at the level of the European Union. The subject of this dialogue is the decisions of the European Central Bank on the programme for the purchase of public sector assets on secondary markets. The ECB’s activity, as well as the involvement of the national central banks of the Eurosystem in the implementation of these decisions has been met with dissatisfaction by German politicians, culminating in the title judgment of the Constitutional Court of the Federal Republic of Germany. In the paper, the author analyses the judgment and passes critical commentary on the Weiss II judgment.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"124 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237693","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
Stabilność rynku finansowego – kluczowy czynnik zrównoważonych finansów 金融市场稳定--可持续财政的关键因素
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.01
Anna Jurkowska-Zeidler, Michal Janovec
{"title":"Stabilność rynku finansowego – kluczowy czynnik zrównoważonych finansów","authors":"Anna Jurkowska-Zeidler, Michal Janovec","doi":"10.26881/gsp.2024.1.01","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.01","url":null,"abstract":"In this article the authors argue that financial market stability plays a key role in achieving the Sustainable Development Goals (The United Nations Agenda 2030) that include not only economic growth but also the elimination of inequality. Indeed, financial markets share responsibility for building a sustainable economy that balances economic interest with social responsibility. The authors present a thesis that the financial market plays a key role in solving economic and social problems and building the innovative, low-carbon economy of the future. Climate and environmental change are a source of financial risk which creates new challenges for the financial safety net: central banks, regulators, and supervisors. The choice of funding sources and instruments has a decisive impact on the stability of the financial system and financing to achieve specific SDG can lead to new systemic risks. The authors find it reasonable to conclude that whether we are dealing with financial, public finance, epidemiological or environmental crises, the stability of the financial market is at the heart of the concerns of regulatory and supervisory institutions as it is vital for economic growth and economic standing in general. The research uses theoretical and dogmatic-legal methods based on the analysis of the content and availability of source information, i.e. theoretical and legal publications as well as legal regulations crucial from the point of view of the subject.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"21 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237457","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
Podatki w zrównoważonym rozwoju i zrównoważony rozwój w podatkach. Ujęcie teoretycznoprawne 可持续发展中的税收和税收中的可持续发展。理论和法律视角
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.03
Anna Drywa
{"title":"Podatki w zrównoważonym rozwoju i zrównoważony rozwój w podatkach. Ujęcie teoretycznoprawne","authors":"Anna Drywa","doi":"10.26881/gsp.2024.1.03","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.03","url":null,"abstract":"According to assumptions of the implementation of the concept of sustainable development, it is postulated that environmental and climate objectives should be better integrated into other policies, and therefore also into tax policy. This means that the practical role of tax law in achieving sustainable development goals will increase in the near future. In this context, the article analyses the possibilities and the usefulness of taxes in the implementation of this concept, and at the same time, it is a record of the doubts that are formulated against the background of possible forms of the instrumental use of tax law. The use of taxes to implement the idea of sustainable development should be carefully designed, both in form and content, setting the specific objectives of tax law in such a way as to take into account socio-economic and environmental connotations.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"15 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240814","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
The Green Deal in the Context of Sustainable Finance 可持续金融背景下的绿色交易
Gdańskie Studia Prawnicze Pub Date : 2024-03-15 DOI: 10.26881/gsp.2024.1.05
Nela Křemečková, Sally Sanad Šreflová
{"title":"The Green Deal in the Context of Sustainable Finance","authors":"Nela Křemečková, Sally Sanad Šreflová","doi":"10.26881/gsp.2024.1.05","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.05","url":null,"abstract":"The paper focuses on the topic of the Green Deal in the context of sustainable finance. First, the thesis presents definitions of the terms that need to be understood in the field of sustainable finance. Among these concepts, we concentrate especially on green finance, the Green Deal itself, and the related Green Deal Investment Plan, also referred to as the Sustainable Europe Investment Plan, which is the investment pillar of the Green Deal. The Just Transition Mechanism, based on the Sustainable Europe Investment Plan, is also analyzed in the paper. We then focus on the EU Action Plan on Financing Sustainable Growth from 2018 and its 2021 revisions. The paper also deals with the sustainable finance objectives and their implementation achieved to date. The aim of the paper is to analyze the Green Deal in the context of sustainable finance. Finally, by conducting research, we were able to evaluate the hypothesis whether the Green Deal fulfills the stated intentions of sustainable finance. The research methodology of this paper includes the analysis, synthesis, and comparison of the available literature on the subject.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"74 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140238486","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
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