Kilka uwag na temat prawnego z różnicowania darowizn kościelnych w świetle praktyki administracyjno-sądowej
- Issue date
Oficyna Wydawnicza AFM
Studia Prawnicze. Rozprawy i materiały 2013, nr 1, s. 105-119.
The article concerns the controversy continuing for many years around the donations presented to ecclesiastical legal persons. In March 2005 the dispute seemed to be finished by the decision of the Financial Chamber of the Supreme Administrative Court. Yet the amendments to the Act on personal income tax from natural persons and changing other acts from 30th June 2005 only aggravated the controversy, especially as its Art. 26 section 6d is excessively incoherent and breaking the principles of correct legislative technique. Moreover, the judicature of administrative courts, adjudicating the complaints lodged against tax chambers, in fact always to the disadvantage of the taxpayer, raises serious interpretative doubts. The author asks important questions de legeferenda, pointing at the same time to the fact of the legislator tolerating serious legal gaps, which turns against the taxpayer in court practice.
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