W sprawie opodatkowania osób zagranicznych prowadzących na terytorium PRL działalność gospodarczą
Wydział Prawa i Administracji UAM
On the taxation of foreign persons conducting business activities on a territory of Poland
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.
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Ruch Prawniczy, Ekonomiczny i Socjologiczny 45, 1983, z. 4, s. 69-76