Tax law 1300-PP-S1

LECTURE
I. General issues.
1. The notion of tax. Taxes and other impositions.
2. Tax elements, types of taxes, the significance of various taxes for budgetary
revenues.
II. Tax law sources.
1. Constitutional base of tax law.
2. The system of tax law sources.
III. Polish tax system.
1. General characteristics.
2. Personal income tax and flat-rate forms of income taxation.
3. Corporate income tax.
4. Value-added tax.
5. Excise tax.
6. Agricultural tax.
7. Forestry tax.
8. Inheritance and gift tax.
9. Civil law transactions tax.
10.Gambling tax.
11.Tonnage tax.
12.Local taxes and charges.
13.Other taxes.
IV. Selected institutions of the general tax law.
1. Subjective elements of taxation (tax authority, taxpayer, payer, tax collector).
2. Tax rulings of the Minister of Finance and tax authority.
3. Tax obligation.
4. Tax liability.
5. Sources of tax liabilities.
6. Securing the execution of the tax liabilities.
7. Tax payment date.
8. Tax arrears and late interests.
9. Tax overpayment, interest rates, rules for the reimbursement.
10.Expiry of tax liability. Payment and expiration.
11.Tax payment reliefs, extension fee.
12.Securing of the tax liabilities.
13.Taxpayer’s successors.
14.Fiscal liability of the third parties.
15.General tax avoidance clause.
TUTORIAL
Practical approach to the selected lecture subjects. I.e. working on legal texts; case
studies (including both general issues and particular taxes); judicature analysis.