Results 11 to 20 of about 93,804 (178)

Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

Review of European and Comparative Law, 2022
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
doaj   +1 more source

CONDITIONAL DISCONTINUANCE OF CRIMINAL PROCEEDINGS AS A PENAL MEASURE IN THE FISCAL PENAL CODE [PDF]

Probacja
The study contains an analysis of the legal nature of conditional discontinuance of criminal proceedings against perpetrators of fiscal offences. The aim of the research is to determine whether conditional discontinuance of criminal proceedings included ...
Sebastian Kowalski
doaj   +1 more source

Oszustwo podatkowe na przykładzie wystawienia fikcyjnych faktur VAT

Finanse i Prawo Finansowe, 2022
The purpose of this article. In the literature, you can find quite extensive studies on value added tax, while the issue of tax fraud on the example of issuing fictitious VAT invoices from the perspective of the effect of Art.
Piotr Kobylski
doaj   +1 more source

PARADOKS BEZKARNOŚCI PRZESTĘPSTWA SKARBOWEGO

Zeszyty Prawnicze, 2016
Paradox Concerning Fiscal Crime Impunity Summary The Penal Fiscal Code allows in some cases criminal impunity when the offender offers a justified correction of his tax declaration and compensates the public law due charge.
Feliks Prusak
doaj   +1 more source

A commentary on the judgment of the Supreme Administrative Court 5th May 2016, II FSK 3354/15. A statement under penalty of perjury in tax returns

Acta Universitatis Lodziensis Folia Iuridica, 2017
In this case, the court expressed its support for the introduction of the statement under penalty of perjury by the Municipal Council in the tax return without legal grounds for such a clause.
Rafał Bernat
doaj   +1 more source

A gloss to the Supreme Court Judgment of 5 March 2019, IV KK 484/17

Opolskie Studia Administracyjno-Prawne, 2020
This gloss discusses the issue of the prosecutor’s supervision over preparatory proceedings carried out by a financial authority of preparatory proceedings and the procedural consequences of the prosecutor undertaking supervision of such proceedings. The
Marta Kubica
doaj   +1 more source

Prisoners' Perceptions and Their Agency on Sustainability Transformation in Finland

Sustainable Development, EarlyView.
ABSTRACT Sustainability transformation is essential for our time, requiring the involvement of all citizens. Several prisons worldwide have developed various sustainable development (SD) programs for prisoners. However, it remains unclear how prisoners perceive SD, which can be a significant obstacle to their agency. This study explores the perceptions
Sirpa M. Manninen, Teija Makkonen
wiley   +1 more source

Human Rights Economic Dividends: Estimating the Economic Effects of Preventing Discrimination

Sustainable Development, EarlyView.
ABSTRACT Economies embracing principles like nondiscrimination are presumed to reap significant rewards, while violations incur heavy costs. We call these benefits human rights economic dividends—the economic gains that arise when policymaking is guided by human rights principles.
Jose Cuesta
wiley   +1 more source

Who Is the System? On the Externalisation and Depersonalisation of Responsibility for Abuse

Systems Research and Behavioral Science, EarlyView.
ABSTRACT This article examines the externalisation and depersonalisation of responsibility in the institutional communication of the Roman Catholic Church in the context of sexualised violence. Niklas Luhmann's theory of social systems is used to show how semantic constructions such as ‘systemic causes’ rhetorically blur responsibility and contribute ...
Thomas Kron
wiley   +1 more source

Criminal Law- Reckless Endangerment and Coercion- Union Officials May be Liable to Criminal Prosecution in Strike of Essential Public Employees. People v. Vizzini, 78 Misc. 2d 1040, 359 N.Y.S.2d 143 (Sup. Ct. 1974). [PDF]

, 1975
Defendants, officers of the Uniformed Firefighters Association (UFA), were charged with reckless endangerment in the second degree, attempted coercion, reckless endangerment of property, and related crimes. The basis of these charges was the five and one-
Quinn, James Clark
core   +2 more sources