Kilka uwag na temat prawnego z różnicowania darowizn kościelnych w świetle praktyki administracyjno-sądowej
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Date
2013
Authors
Journal Title
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1689-8052
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Volume Title
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Publisher
Oficyna Wydawnicza AFM
Abstract
The article concerns the controversy continuing for many years around the donations
presented to ecclesiastical legal persons. In March 2005 the dispute seemed to be finished
by the decision of the Financial Chamber of the Supreme Administrative Court.
Yet the amendments to the Act on personal income tax from natural persons and
changing other acts from 30th June 2005 only aggravated the controversy, especially
as its Art. 26 section 6d is excessively incoherent and breaking the principles of correct
legislative technique. Moreover, the judicature of administrative courts, adjudicating
the complaints lodged against tax chambers, in fact always to the disadvantage of the
taxpayer, raises serious interpretative doubts. The author asks important questions de
legeferenda, pointing at the same time to the fact of the legislator tolerating serious legal
gaps, which turns against the taxpayer in court practice.
Description
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Keywords
Citation
Studia Prawnicze. Rozprawy i materiały 2013, nr 1, s. 105-119.