Introduction to Polish Tax Law

Table Of Contents

• Cover
• Title
• Copyright
• About the author(s)/editor(s)
• About the book
• This eBook can be cited
• Contents
• 1 Taxes and Tax Law: The Essentials
• 1.1 Introduction
• 1.2 The Concept and Structure of Tax
• 1.3 Classification of Taxes
• 1.4 The Sources and Principles of Drafting Tax Law
• 2 Tax Obligations
• 2.1 When a Tax Obligation Arises
• 2.2 Securing the Performance of Tax Obligations
• 2.2.1 Securing Tax Obligations before Payment Deadline
• 2.2.2 Compulsory Mortgage
• 2.2.3 Treasury Lien
• 2.3 Expiry of Tax Obligations
• 2.3.1 Introduction
• 2.3.2 Effective Expiry of Tax Obligations
• 2.3.3 Ineffective Expiry of Tax Obligations
• 2.4 Liability for Tax Obligations
• 2.4.1 Introduction
• 2.4.2 Taxpayer’s Liability
• 2.4.3 Tax Remitter and Tax Collector’s Liability
• 2.4.4 Legal Successors’ Liability
• 2.4.5 Third Parties’ Liability
• 3 Tax Proceedings
• 3.1 Tax Authorities
• 3.2 A Party to Tax Proceedings
• 3.3 General Rules Governing Tax Proceedings
• 3.4 Tax Proceedings: Types and Procedures
• 3.5 Selected Institutions of Tax Proceedings
• 3.5.1 Deadlines
• 3.5.2 Restoration of a Deadline
• 3.5.3 Service of Notices
• 3.5.4 Suspension of Tax Proceedings
• 3.5.5 Penalties
• 4 Taxes Intended for the State Budget
• 4.1 Tax on Goods and Services
• 4.2 Excise Tax
• 4.3 Gambling Tax
• 4.4 Corporate Income Tax
• 4.4.1 Taxable Entities
• 4.4.2 Taxable Object
• 4.4.3 Tax Base and Tax Deductions
• 4.4.4 Tax Scale and Tax Rates
• 4.4.5 Minimum Income Tax on the Value of Commercial Facilities
• 4.4.6 Payment Terms and Procedure
• 4.5 Personal Income Tax
• 4.5.1 Taxable Persons
• 4.5.2 Taxable Object
• 4.5.3 Tax Base and the Amount of Tax
• 4.5.4 Payment Terms and Procedure
• 4.6 Simplified Forms of Personal Income Tax
• 4.6.1 Lump Tax as a Simplified Form of Taxation
• 4.6.2 Lump Tax on Inventoried Revenues
• 4.6.3 Lump Income Tax on the Revenues of the Clergy
• 4.7 Tonnage Tax
• 4.8 Tax on Extraction of Selected Minerals
• 4.9 Special Hydrocarbon Tax
• 4.10 Tax on Selected Financial Institutions
• 5 Taxes Intended for the Municipal Budget
• 5.1 Tax on Transactions under Civil Law
• 5.1.1 Taxable Object
• 5.1.2 Tax Liability
• 5.1.3 Taxable Person
• 5.1.4 Tax Base and the Amount of Tax
• 5.1.5 Tax Exemptions
• 5.1.6 Tax Payment and Collection
• 5.2 Inheritance and Gift Tax
• 5.2.1 Taxable Object
• 5.2.2 Taxable Person
• 5.2.3 Tax Liability
• 5.2.4 Exemptions from Inheritance and Gift Tax
• 5.2.5 Tax Base
• 5.2.6 Tax Rates
• 5.2.7 Housing Relief
• 5.2.8 Payment Terms
• 5.3 Fixed-Rate Tax
• 5.4 Real Property Tax
• 5.4.1 Taxable Person
• 5.4.2 Taxable Object
• 5.4.3 Exemptions from Real Property Tax
• 5.4.4 Tax Base and Tax Rates
• 5.4.5 Payment Terms and Procedure
• 5.5 Agricultural Tax
• 5.5.1 Taxable Person
• 5.5.2 Taxable Object
• 5.5.3 Exemptions from Agricultural Tax
• 5.5.4 Tax Base and Tax Rates
• 5.5.5 Reliefs in Agricultural Tax
• 5.5.6 Payment Terms and Procedure
• 5.6 Forest Tax
• 5.6.1 Taxable Object
• 5.6.2 Taxable Person
• 5.6.3 Tax Base and Tax Rates
• 5.6.4 Exemptions from Forest Tax
• 5.6.5 Payment Terms and Procedure
• 5.7 Transportation Tax
• Conclusion
• Bibliography
• Series index