Rozporządzenie unijne jako podstawa prawna nakładania podatków
Union Regulation as a Legal Basis for Imposing Taxes

Summary/Abstract: The study deals with the assessment of the permissibility of the imposition of taxes by theEuropean Union authorities on the basis of a regulation. For this purpose, the limitations arising from both the norms of EU law and the national law of selected member states are presented. As proven in the paper, the delegation of powers to the European Union bodies to impose public tributes, including taxes, cannot take place without a legal basis. An EU regulation can become a source of tax law when its adoption follows from the provisions of treaty law. EU bodies cannot presume competence to adopt regulations in areas without proper delegation of authority. Thus, in the current state of the law, there is no basis for the European Union to introduce the regulations necessary for the collection of EU taxes directly in the provisions of the regulation.

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