Europeizacja prawa finansowego. Wybrane zagadnienia
Europeanisation of Financial Law. Selected Issues
Contributor(s): Katarzyna Błażuk (Editor), Przemysław Czernicki (Editor), Iwona Krzemińska (Editor)
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: earmarked funds; Banking Union; a single financial market in the European Union; Polish and EU financial law
Summary/Abstract: A selection of examples of Europeanisation in Polish financial law. The authors – young scientists from different Polish academic centres – consider in their analyses the influence of the current crisis on the process of changes in the financial sphere of economy. The texts discuss various economic, legal, social and political issues connected with building a single European financial market, unifying the tax system and tackling the current economic crisis at a European level.
- E-ISBN-13: 978-83-235-1415-2
- Print-ISBN-13: 978-83-235-1407-7
- Page Count: 166
- Publication Year: 2014
- Language: Polish
Analiza konstrukcji indywidualnego wskaźnika zadłużenia jednostek samorządu terytorialnego
Analiza konstrukcji indywidualnego wskaźnika zadłużenia jednostek samorządu terytorialnego
(Analysis of the structure of the individual debt ratio of local government units)
- Author(s):Katarzyna Błażuk
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:11-22
- No. of Pages:12
- Keywords:debt ratio; structure of the debt ratio; local governmental unit; capability of debt financing
- Summary/Abstract:The aim of this thesis is to critically analyze the individual debt ratio as a measure employed to limit the capability of debt financing for the local government units. The author presents the construction of a new indicator and examines its drawbacks and advantages while comparing it to the „old” debt limits. The thesis contains a synthetic summary of the indicator construction errors as well as the author’s proposals of improvement.
- Price: 4.50 €
Budżet zadaniowy jako forma europeizacji prawa finansów publicznych?
Budżet zadaniowy jako forma europeizacji prawa finansów publicznych?
(Base budget as a form of Europeanization of public finance law?)
- Author(s):Marta Chorzępa
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:23-33
- No. of Pages:11
- Keywords:base budget; Europeanization of law; public finance law; public expenditure
- Summary/Abstract:A base budget is a method of budgeting which includes the purposes, tasks and measures of a given project or a plan. According to traditional definitions, a base budget is not only a separation of funds, but it also forms the method for perspective planning. The most important rules in base budgeting are: transparency, effectiveness, sustainability and consolidation of public expenditure. The implementation of the base budget in Poland was co-funded by the European Union from the European Social Fund – Human Capital Program for the years 2007–2013 for the accomplishment of good governance principles, as provided for in the Lisbon Strategy.
- Price: 4.50 €
Europeizacja funduszy celowych i agencji rządowych
Europeizacja funduszy celowych i agencji rządowych
(Europeanization of special purpose funds and government agencies)
- Author(s):Przemysław Czernicki
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:34-51
- No. of Pages:18
- Keywords:Europeanization of funds and para-funds; purpose fund; government agency; management of public money
- Summary/Abstract:The article presents the process of Europeanization of appropriated funds and para-funds units such as governmental agencies, which play a huge role in the management of public money in Poland. This phenomenon lies in the distribution of financial resources from the European Union obtained for the implementation of the Common Agricultural Policy (funds obtain the status of the EU payment agencies), conducting environmental investments or supporting the restructure of various economy sectors.
- Price: 4.50 €
Główne założenia Unii Bankowej
Główne założenia Unii Bankowej
(Main assumptions of the Banking Union)
- Author(s):Maciej Dobrzelak
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:52-63
- No. of Pages:12
- Keywords:Banking Union; supervisory mechanism; deposit insurance
- Summary/Abstract:The article summarizes the process of economic integration in the European Union. It indicates changes in the financial system, which were held as a response to the financial turmoil in 2007 and 2008. Furthermore, the author presents the concept of integrated financial frameworks, in the other words the so-called Banking Union and its main provisions.
- Price: 4.50 €
Europeizacja tajemnicy bankowej w kontekście wymiany informacji podatkowych
Europeizacja tajemnicy bankowej w kontekście wymiany informacji podatkowych
(Europeanization of bank secrecy in the context of the exchange of tax information)
- Author(s):Monika Florczak
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:64-73
- No. of Pages:10
- Keywords:Bank secrecy; tax information exchange; protection of private data
- Summary/Abstract:The article describes the influence of EU law on the legal framework of bank secrecy and European system of tax information exchange. The bank secrecy, as a legal institution protecting private data collected by commercial banks on the basis of contracts, is roughly discussed issue, which comprises two kinds of interests: a private one (represented by clients – tax payers) and a public one (represented by organs of tax administration). Moreover, due to globalization of financial services and intensive mobility of tax payers, current regulations do not seem to meet the standards of reality and are being changed.
- Price: 4.50 €
Zasada równowagi budżetowej. Postulaty doktryny oraz zakres realizacji w prawie krajowym i prawie Unii Europejskiej
Zasada równowagi budżetowej. Postulaty doktryny oraz zakres realizacji w prawie krajowym i prawie Unii Europejskiej
(The principle of budgetary equilibrium. Postulates of the doctrine and the scope of implementation in the national law and the law of the European Union)
- Author(s):Jan Klapaczyński
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:74-87
- No. of Pages:14
- Keywords:principle of budgetary equilibrium; Constitutional Tribunal; European Union law
- Summary/Abstract:The article discusses the principle of budgetary equilibrium which has a very long history. It is now understood in a completely different way than it was in the nineteenth century, however its role is still emphasized, especially in times of the global economic crisis. In the twentieth century the process of its implementation to the legal orders of the European countries began. Relevant regulations were introduced also to the Polish law, in this case to the Constitution. This process will continue as a result of recent initiatives undertaken within the European Union, which is becoming a leading player in implementation of the principle of budgetary equilibrium. Problems with practical application of these regulations will result in issuing further judgments, which have been already shaped over the years, in Poland mainly by the Constitutional Tribunal.
- Price: 4.50 €
Konstrukcja długu publicznego w Polsce i w pakcie fiskalnym
Konstrukcja długu publicznego w Polsce i w pakcie fiskalnym
(Construction of public debt in Poland and in the fiscal pact)
- Author(s):Mariusz Kociszewski
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:88-99
- No. of Pages:12
- Keywords:public debt; European Fiscal Compact; debt brake rule; debt-GDP ratio
- Summary/Abstract:The purpose of this study was to investigate the issue of regulations on public debt in the Polish law and in the European Fiscal Compact (the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union). The work presents the most important information about the debt brake rule, included in the Constitution of Poland and the Public Finances Act of August 27, 2009, which has obliged Poland to reduce the debt-GDP ratio when it exceeds 60% and undertake certain steps when it approaches 50% and 55%. It also examines a similar rule in the Fiscal Compact, methods of monitoring the debt rule in Poland and in the EU and the exaction of penalties. The conclusions of the study is that Polish regulations had been well-designed and served their purpose. However, there are serious doubts about effectiveness of the Fiscal Pact.
- Price: 4.50 €
Reforma systemu zasobów własnych Unii Europejskiej
Reforma systemu zasobów własnych Unii Europejskiej
(Reform of the system of own resources of the European Union)
- Author(s):Iwona Krzemińska
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:100-109
- No. of Pages:10
- Keywords:EU system of own resources; VAT-based own resource; limiting compensation mechanisms; FTT-based own resource
- Summary/Abstract:The author analyzes changes proposed to the EU system of own resources. First, legal grounds in the treaty and secondary law are indicated. Moreover, major developments since the establishment of the Communities are mentioned. Finally, the recent proposals are analyzed: new VAT-based own resource, limiting compensation mechanisms and with special focus creating FTT-based own resource.
- Price: 4.50 €
Pojęcie państwowego długu publicznego – spory doktrynalne z perspektywy sytuacji finansowej jednostek samorządu terytorialnego
Pojęcie państwowego długu publicznego – spory doktrynalne z perspektywy sytuacji finansowej jednostek samorządu terytorialnego
(The concept of state public debt - doctrinal disputes from the perspective of the financial situation of local government units)
- Author(s):Mateusz Langer
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:110-116
- No. of Pages:7
- Keywords:legal concept of public debt; Polish Constitution; Public Finance Act; Regulation of the Minister of Finance of December
- Summary/Abstract:This article focuses on the differences in the legal terms of public debt – the normative acts of different ranks in law – and their impact on the financial position of the local government units. In particular, the author analyzes the nature of the legal concept of public debt contained in: the Polish Constitution of April 2, 1997, the Public Finance Act of August 27, 2009, the Regulation of the Minister of Finance of December 28, 2011 on the detailed classification of debt instruments classified as public debt.
- Price: 4.50 €
Dług celny jako przykład europeizacji prawa krajowego
Dług celny jako przykład europeizacji prawa krajowego
(Customs debt as an example of Europeanization of national law)
- Author(s):Mateusz Piech
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:117-125
- No. of Pages:9
- Keywords:Europeanization of the Polish law; customs debt
- Summary/Abstract:In this paper the author presents in a concise manner the process of Europeanization of the Polish customs law. The author has decided to describe this process on the example of customs debt evolution since 1989 to the moment when Poland became a member of the European Union in 2004.
- Price: 4.50 €
Europeizacja polskiego prawa podatkowego czy jego umiędzynarodowienie?
Europeizacja polskiego prawa podatkowego czy jego umiędzynarodowienie?
(Europeanization of Polish tax law or its internationalization?)
- Author(s):Karolina Wanda Rutkowska
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:126-135
- No. of Pages:10
- Keywords:Polish tax law; Europeanization of Polish law; internalization of Polish law
- Summary/Abstract:Since Poland is a member of the European Union and a party to double tax treaty agreements, it is crucial to analyze how the above mentioned external legal systems (both European and international one) should be construed and what kind of impact they have on Polish internal regulations. Bearing in mind that scope of the above legal systems overlaps, the author indicates several institutions that aim at clarification of use thereof and (potentially) unification. On the other hand, the author analyzes which of the above systems have currently more considerable influence on polish tax regulations – European or international one. Simultaneously, hence there is great number of new propositions of institutions (not implemented yet) that aim at unification of European/international law even more, question which one will prevail in the future should be considered as still open.
- Price: 4.50 €
Europeizacja opodatkowania transgranicznych spadków i darowizn – Zalecenie 2011/856/UE jako krok w kierunku harmonizacji?
Europeizacja opodatkowania transgranicznych spadków i darowizn – Zalecenie 2011/856/UE jako krok w kierunku harmonizacji?
(Europeanization of inheritance and donation taxation - Recommendation 2011/856 / EU as a step towards harmonization?)
- Author(s):Jan Karol Szczepański
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:136-155
- No. of Pages:20
- Keywords:law of EU; Commission Recommendation 2011/856/EU; relief for double taxation of inheritances; double taxation of cross-border inheritances and gifts
- Summary/Abstract:The aim of the article is to present the Commission Recommendation (2011/856/EU) of December 15, 2011 regarding relief for double taxation of inheritances as a possible tool of harmonization of taxation of cross-border inheritances and gifts in the European Union. The article includes the analyses of recommendation as a legal act of the EU, of main principles drawn in the Recommendation to combat double taxation of cross-border inheritances and gifts, of comparison of chosen provisions of the Recommendation with the corresponding provisions of the Model Double Taxation Convention on Estates and Inheritances and on Gifts. Such structure of the article helps to draw conclusions in relation to the suitability of the Recommendation as a legal form of the activity undertaken by the EU, its importance in relation to potential changes in national laws and the ways such changes may be introduced.
- Price: 4.50 €
Problematyka recepcji europejskich regulacji podatkowych do polskiego porządku prawnego
Problematyka recepcji europejskich regulacji podatkowych do polskiego porządku prawnego
(The issue of the reception of European tax regulations to the Polish legal system)
- Author(s):Roman Szumlakowski
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
- Page Range:156-165
- No. of Pages:10
- Keywords:tax law; closed source directory of tax law; conflict of norms in tax law
- Summary/Abstract:The closed source directory of tax law in the Republic of Poland on the basis of Art. 87 of the Constitution does not give a clear answer how tax authorities should apply the tax law in the event of a collision of norms derived from ratified international agreements with national tax law, or in the case of conflict of norms derived from the international tax agreements with provisions of the EU law.
- Price: 4.50 €