Z problematyki opłaty skarbowej

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Date

1989

Advisor

Editor

Journal Title

Journal ISSN

Volume Title

Publisher

Wydział Prawa i Administracji UAM

Title alternative

Remarks on stamp duty

Abstract

Stamp duty may be defined as a monetary, obligatory and non-refundable category provided for by the law in exchange for performances of the State towards a given person. Stamp duty differs from taxes in being levied for valuable consideration. The article presents the evolution and evaluation of stamp duty in Polish statutory law. In legal texts as well as in case law the term „stamp duty" is used indiscriminately. Some payments called „stamp duty" are in fact taxes on non-professional or even professional activity. In turn, stamp duties „sensu stricto" appear in cases when they are considerations for particular activities of State organs (e.g. a consideration for examining a case or issuing a decision).

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Sponsor

Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Keywords

Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 4, s. 79-88.

Seria

ISBN

ISSN

0035-9629

DOI

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Rights Creative Commons

Creative Commons License

Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego