This text is dea ling with the exemptions from the immovable propert y tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.
{"title":"Immovable Property Tax Exemptions as a Tool of Tax Policy","authors":"Michal Radvan","doi":"10.36250/00749.47","DOIUrl":"https://doi.org/10.36250/00749.47","url":null,"abstract":"This text is dea ling with the exemptions from the immovable propert y tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132289249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Simultaneously using legal definitions and vague wording in tax law provisions was subject to analysis in the article. These are namely the situations where while structuring the legal definition, the tax lawmaker simultaneously uses vague wording. It creates interesting interpretative problems and difficulties regarding tax law application for both tax theory and practice. The author indicates that the Polish tax legislator does not use the determinants which would allow to properly create legal definitions, at the same time making use of vague expressions. Hence, the aim of the article is to tell these determinants.
{"title":"Flexibility of Tax Law Provisions and Legal Definitions","authors":"Paweł Borszowski","doi":"10.36250/00749.07","DOIUrl":"https://doi.org/10.36250/00749.07","url":null,"abstract":"Simultaneously using legal definitions and vague wording in tax law provisions was subject to analysis in the article. These are namely the situations where while structuring the legal definition, the tax lawmaker simultaneously uses vague wording. It creates interesting interpretative problems and difficulties regarding tax law application for both tax theory and practice. The author indicates that the Polish tax legislator does not use the determinants which would allow to properly create legal definitions, at the same time making use of vague expressions. Hence, the aim of the article is to tell these determinants.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122790483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the legal concept of treaties.
{"title":"Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples","authors":"Zuzana Marethová, Michal Liška","doi":"10.36250/00749.35","DOIUrl":"https://doi.org/10.36250/00749.35","url":null,"abstract":"This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the legal concept of treaties.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121943441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article compares the characteristics of local government financial institutions and FinTechs in order to make an attempt to answer the question whether a local government financial institution may constitute a FinTech. The study analyses a particular case of using the business model based on blockchain technology for a local government financial institution, as well as discusses the possibility to base the functioning of such institution on the DAO concept. The article is summarised with the outline of the analyses of legal barriers concerning the creation and functioning of local government financial institutions as FinTechs.
{"title":"Local Government Financial Institution and FinTech","authors":"Witold Srokosz","doi":"10.36250/00749.53","DOIUrl":"https://doi.org/10.36250/00749.53","url":null,"abstract":"The article compares the characteristics of local government financial institutions and FinTechs in order to make an attempt to answer the question whether a local government financial institution may constitute a FinTech. The study analyses a particular case of using the business model based on blockchain technology for a local government financial institution, as well as discusses the possibility to base the functioning of such institution on the DAO concept. The article is summarised with the outline of the analyses of legal barriers concerning the creation and functioning of local government financial institutions as FinTechs.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130167801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Protection of historic properties is a public task which in Poland is performed by state bodies and local authorities. It consists in, inter alia, provision of legal, organisational and financial conditions which allow for long-term protection, restoration, utilisation and maintenance of heritage buildings. Provision of tax preferences towards historic properties is an important financial incentive for entities engaged in historic preservation and operating outside the public finance sector (in particular non-governmental organisations and natural persons). To determine the nature and scope of the tax preference, a systemic analysis of the Act on protection and maintenance of historical monuments and the Act on taxes and local fees is required. To ascertain the fundamentals and the scope of the regulatory law regarding heritage property tax exemption, as well as the way in which the legal regulations have developed, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of the tax exemption was proven to be correct. Concurrently, it was shown that the fulfilment of statutory tax exemption conditions makes the taxpayer eligible for the tax incentive regardless of his/her legal status and involvement in other activities.
{"title":"Exemption of Heritage Properties in Poland from Property Tax – The Fundamentals, Evolution of Solutions and Legal Framework","authors":"Zbigniew Ofiarski","doi":"10.36250/00749.44","DOIUrl":"https://doi.org/10.36250/00749.44","url":null,"abstract":"Protection of historic properties is a public task which in Poland is performed by state bodies and local authorities. It consists in, inter alia, provision of legal, organisational and financial conditions which allow for long-term protection, restoration, utilisation and maintenance of heritage buildings. Provision of tax preferences towards historic properties is an important financial incentive for entities engaged in historic preservation and operating outside the public finance sector (in particular non-governmental organisations and natural persons). To determine the nature and scope of the tax preference, a systemic analysis of the Act on protection and maintenance of historical monuments and the Act on taxes and local fees is required. To ascertain the fundamentals and the scope of the regulatory law regarding heritage property tax exemption, as well as the way in which the legal regulations have developed, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of the tax exemption was proven to be correct. Concurrently, it was shown that the fulfilment of statutory tax exemption conditions makes the taxpayer eligible for the tax incentive regardless of his/her legal status and involvement in other activities.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"174 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114588610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article presents the significance of proper consumer protection for the stability of the financial market. It presents the basic assumptions of such protection and the direction of changes introduced as a result of the crisis of 2007 and the following years. It discusses the change of the consumer protection paradigm from the disclosure obligation to institutional and supervisory protection. It presents the adopted supervision models, including the twin peaks supervision, as well as the objectives that a proper supervision should execute in terms of financial services consumer protection.
{"title":"Reshaping Institutional Structure for Financial Consumer Protection","authors":"D. Cyman","doi":"10.36250/00749.11","DOIUrl":"https://doi.org/10.36250/00749.11","url":null,"abstract":"The article presents the significance of proper consumer protection for the stability of the financial market. It presents the basic assumptions of such protection and the direction of changes introduced as a result of the crisis of 2007 and the following years. It discusses the change of the consumer protection paradigm from the disclosure obligation to institutional and supervisory protection. It presents the adopted supervision models, including the twin peaks supervision, as well as the objectives that a proper supervision should execute in terms of financial services consumer protection.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117304890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cryptocurrencies are digital assets desig ned to work as a medium of exchange that uses cryptography to secure its transactions, to control the creation of additional units, and to verify the transfer of assets. In the past few years there is a growing number of cryptocurrencies like Bitcoin, Ethereum, Ripple, etc. In my paper and presentation I would like to present the difficulties of the legal classification of cryptocurrencies. Countries all over the world have different solutions to this question. It is not written in stone whether cryptocurrencies should be considered a currency, a commodity, or an investment. In my study I examine each of these possibilities.
{"title":"The Legal Classification of Bitcoin and other Cryptocurrencies","authors":"P. Király","doi":"10.36250/00749.22","DOIUrl":"https://doi.org/10.36250/00749.22","url":null,"abstract":"Cryptocurrencies are digital assets desig ned to work as a medium of exchange that uses cryptography to secure its transactions, to control the creation of additional units, and to verify the transfer of assets. In the past few years there is a growing number of cryptocurrencies like Bitcoin, Ethereum, Ripple, etc. In my paper and presentation I would like to present the difficulties of the legal classification of cryptocurrencies. Countries all over the world have different solutions to this question. It is not written in stone whether cryptocurrencies should be considered a currency, a commodity, or an investment. In my study I examine each of these possibilities.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132752226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
State organisational units in the Czech Republic play different roles while receiving appropriations from the EU budget. The robust implementation structure was established at the national level delegating power on selected state organisational units to manage funds under shared management such as European structural and investment funds. In addition, state organisational units might be beneficiaries of projects under direct and indirect management. The paper focuses on key problems that the present system brings.
{"title":"Legal Aspects of EU Funding Related to State Organisational Units in the Czech Republic","authors":"I. Válková","doi":"10.36250/00749.56","DOIUrl":"https://doi.org/10.36250/00749.56","url":null,"abstract":"State organisational units in the Czech Republic play different roles while receiving appropriations from the EU budget. The robust implementation structure was established at the national level delegating power on selected state organisational units to manage funds under shared management such as European structural and investment funds. In addition, state organisational units might be beneficiaries of projects under direct and indirect management. The paper focuses on key problems that the present system brings.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130296580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the specifics of the tax law – the area not only extremely complex and extensive, but first of all affecting the ownership right. Rulings give the taxpayers not only the chance to clarify doubts related to the text of regulations, but also create a sense of security and certainty – if taxpayers follow recommendations of the authority included in the ruling, they will not suffer any negative consequences of their own actions.
{"title":"Tax Law Rulings as an Example of Support for Taxpayers","authors":"Ewelina Bobrus-Nowińska","doi":"10.36250/00749.05","DOIUrl":"https://doi.org/10.36250/00749.05","url":null,"abstract":"Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the specifics of the tax law – the area not only extremely complex and extensive, but first of all affecting the ownership right. Rulings give the taxpayers not only the chance to clarify doubts related to the text of regulations, but also create a sense of security and certainty – if taxpayers follow recommendations of the authority included in the ruling, they will not suffer any negative consequences of their own actions.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133961384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers’ rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially in administrative procedures, such as communication with the administrative authority or tax control. The study will identify the legal regime of these rights and the legal consequences deriving from a possible breach. Romanian legislation also ensures a number of judicial rights, in accordance with the European Convention of Human Rights and the European Charter of Fundamental Rights. The judicial rights are at the centre of the study, especially in the cases when the procedure is mixed with criminal elements. However, a significant number of particularities of the tax procedure mutate the content of these rights, such as the object of the complaint, the access to a judge through a mandatory preliminary procedure. In this sense, taxpayers’ rights have a different dynamic than the rights granted in common civil or criminal procedures. Through these lenses, our study will generate an inventory of rights underlining their enforcement regime and their particularities as to the common regulation.
{"title":"Protection of Taxpayers’ Rights in the Romanian Legislation","authors":"Ioana Maria Costea","doi":"10.36250/00749.10","DOIUrl":"https://doi.org/10.36250/00749.10","url":null,"abstract":"Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers’ rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially in administrative procedures, such as communication with the administrative authority or tax control. The study will identify the legal regime of these rights and the legal consequences deriving from a possible breach. Romanian legislation also ensures a number of judicial rights, in accordance with the European Convention of Human Rights and the European Charter of Fundamental Rights. The judicial rights are at the centre of the study, especially in the cases when the procedure is mixed with criminal elements. However, a significant number of particularities of the tax procedure mutate the content of these rights, such as the object of the complaint, the access to a judge through a mandatory preliminary procedure. In this sense, taxpayers’ rights have a different dynamic than the rights granted in common civil or criminal procedures. Through these lenses, our study will generate an inventory of rights underlining their enforcement regime and their particularities as to the common regulation.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121178185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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