W sprawie opodatkowania osób zagranicznych prowadzących na terytorium PRL działalność gospodarczą
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Date
1983
Authors
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Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
On the taxation of foreign persons conducting business activities on a territory of Poland
Abstract
The act of nationalization as well as economic and political chaniges in
functioning of State after the World War II has not altogether eliminated a possibility
of conducting business activities on the Polish territory by foreign subjects. Binding legal rules allowed that activity via the construction of the limited liability
to pay taxes.
Since the decade of seventies, taxation of foreign subjects doing business in
Poland can be based on two legal grounds. First, on the provisions of international
agreement on exempt from dual taxation of incomes or assets having usually
a character of international norms of competence. Secondly, on Polish tax regulations
on general rules of taxation and on specific provisions on taxation of foreign
persons.
In order to attract foreign capitali, regulations of Polish tax laws relating to
foreign persons have a 'Character of special provisions. Yet these solutions are
by no means exhaustive what is causing interpretational conflicts on application
of various legal rules. It is necessary to revoke rules of competence universally
adopted in the doctrine of law in order to solve these controversies. The rules
assume rationality of the financial law-maker and they are employed to eliminate
contradictions emerging in a legal system in consequence of forming norms in
time, their generality, sipecificity and scope of regulation.
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Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 45, 1983, z. 4, s. 69-76