Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Leonard Etel"'
Autor:
Leonard Etel, Mariusz Popławski
Publikováno v:
Public Governance, Administration and Finances Law Review, Vol 3, Iss 1, Pp 26-33 (2018)
The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the
Externí odkaz:
https://doaj.org/article/a547354231884934b10b1c8aa1ebb03e
Autor:
Mariusz Popławski, Leonard Etel
Publikováno v:
Public Governance, Administration and Finances Law Review, Vol 1, Iss 1, Pp 30-48 (2016)
In 2014, the General Tax Law Codification Committee (GTLCC), responsible for drafting a new Tax Ordinance, was established in Poland. This paper intends to present, in two parts, the expectations of this new Tax Ordinance, which has been prepared by
Externí odkaz:
https://doaj.org/article/e939c1c1129048309a89bd45f9984128
Autor:
Leonard Etel
Publikováno v:
Przegląd Prawa Konstytucyjnego. 1:327-336
The gloss criticizes the judgment of the Constitutional Tribunal of February 24, 2021 (SK 39/19) which stated that Art. 1a § 1 point 3 of the Act of 12 January 1991 on local taxes and duties, understood in the way that the connection of the land, bu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3ef743e2645e2ab4be4b54ede4eb985
https://doi.org/10.15804/ppk.2022.01.26
https://doi.org/10.15804/ppk.2022.01.26
Autor:
Leonard Etel
Publikováno v:
Annual Center Review. :38-42
Property tax is the second, after VAT, most contested issue to administrative courts. The reason for such a situation is wrongly determined subject of tax. This paper presents basic weaknesses of the regulations regarding buildings, structures and la
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1faa876da49bb83e0c163c7e6030c70e
https://doi.org/10.15290/acr.2021-2022.14-15.05
https://doi.org/10.15290/acr.2021-2022.14-15.05
Autor:
Dariusz Strzelec, Leonard Etel
Publikováno v:
Białostockie Studia Prawnicze. 26:19-35
In the framework of tax collection procedures in different legal orders, various mechanisms may be introduced aiming at the implementation of the economy and the promptness of proceedings, which are aimed at observing the rule of evidence material co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7883796a32c931781961ccd6d6a11694
https://doi.org/10.15290/bsp.2021.26.04.02
https://doi.org/10.15290/bsp.2021.26.04.02
Publikováno v:
Eastern European Journal of Transnational Relations, Vol 1, Iss 1 (2017)
In the context of the upcoming challenges for science and higher education – both in the field of academic research and students education, the internationalization of scientific research and development of transnational academic contacts appears n
Externí odkaz:
https://doaj.org/article/27e0b427ba50440788fcb70bc849d907
Autor:
Leonard Etel
Publikováno v:
Krytyka Prawa. 12:22-34
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::685ca5501e773fecbc5d68bbaef863b3
https://doi.org/10.7206/kp.2080-1084.360
https://doi.org/10.7206/kp.2080-1084.360
Autor:
Leonard Etel, Dariusz Strzelec
Publikováno v:
Krytyka Prawa. 13
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::98cdff9b3fe9914c84fbcb901d46ceb2
https://doi.org/10.7206/kp.2080-1084.494
https://doi.org/10.7206/kp.2080-1084.494
Autor:
Leonard Etel
Publikováno v:
Analizy i Studia CASP. :1-13
Głównym celem artykułu jest przedstawienie obowiązujących w państwach Grupy Wyszehradzkiej systemów opodatkowania nieruchomości. W Europie obok systemów bazujących na wartości nieruchomości (ad valorem), charakterystycznych dla zdecydowan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::629c8601891722d69753f52ed98aa073
https://doi.org/10.33119/ascasp.2019.2.1
https://doi.org/10.33119/ascasp.2019.2.1
Autor:
Leonard Etel
Publikováno v:
Zeszyty Prawnicze Biura Analiz Sejmowych. 4:9-22
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c1bf23846159798f84784491387b9d11
https://doi.org/10.31268/zpbas.2019.61
https://doi.org/10.31268/zpbas.2019.61