Z problematyki opłaty skarbowej
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Date
1989
Authors
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).
Description
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.