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Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

Publication date: 30.09.2021

Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 47 - 62

https://doi.org/10.4467/22996834FLR.21.020.14440

Authors

Piotr Gajewski
Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology
https://orcid.org/0000-0002-5745-0446 Orcid
All publications →

Titles

Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

Abstract

This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the hypothesis that the current provisions of Polish tax law do not fully comply with the tax authority granted to Poland as a coastal state in its maritime areas. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research used the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

References

Download references

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Varga, W.; Glosa do wyroku TS z dnia 27 czerwca 2013 r., C-155/12 [Glossary to the judgment of the Court of Justice of 27 June 2013, C-155/12], Available at:

https://sip2.lex.pl/#/publication/386052774/varga-wladyslaw-glosa-do-wyroku-ts-z-dnia-27-czerwca-2013-r-c-155-12?keyword=W.%20Glosa%20do%20wyroku%20TS%20z%20dnia%2027%20czerwca%202013%20r.,%20C-155~2F12&cm=SFIRST, accessed: 23rd January 2020

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Act of 15 February, 1992 on Corporate Income Tax (consolidated text Journal of Laws 2020, item 1406, as amended)

Act of 21 March, 1991 on Maritime Areas of the Republic of Poland and Maritime Administration (consolidated text Journal of Laws 2020, item 2135, as amended)

Act of 8 March, 1990 Municipal Self-Government (consolidated text Journal of Laws 2020, item 713, as amended)

Act of 11 March, 2004 Value Added Tax (consolidated text Journal of Laws 2020, item 106, as amended)

Directive 2006/112/EC of 28 November, 2006 on the common system of value added tax (consolidated text Official Journal of the European Union 2020, item 106, as amended)

Regulation of 7 October, 1991 of the Minister of Transport and Maritime Economy on the establishment of maritime offices, determination of their seats and the territorial scope of activities of directors of maritime offices (consolidated text Journal of Laws 1991, number 98, item 438, as amended)

Regulation of 20 June, 2002 of the Prime Minister on "Principles of Legislative Techniques" (consolidated text Journal of Laws 2016, item 283, as amended)

United Nations Convention of 10 December, 1982 on the Law of the Sea (consolidated text Journal of Laws 2002, number 59, item 543, as amended)

Vienna Convention of 23 May, 1969 on the Law of Treaties (consolidated text Journal of Laws 1990, number 74, item 439, as amended)

Court Rulings

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WSA [Provincional Administrative Court] of Warsaw ruling 5th December 2008, III SA/Wa 2007/08, (LEX nr 527394).

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Individual interpretation of the Director of the National Tax Information of 14 June 2017, 0114-KDIP1-2.4012.31.2017.1.PC Available at: https://sip.lex.pl/#/guideline/184899879, accessed: 23rd January 2020.

Individual interpretation of the Director of the National Tax Information of 15 January 2019, 0114-KDIP1-2.4012.841.2018.1.WH Available at: https://sip.lex.pl/#/guideline/185035729, accessed: 23rd January 2020

Internet Resources

Commentary to the Model Tax Convention on Income and Capital to Article 5 Available at: https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2017/commentary-on-article-5_mtc_cond-2017-8-en#page1, accessed: 23rd January 2020

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Government bill of Promotion of Electricity Generation in Offshore Wind Farms Act, print No. 809. Available at: https://orka.sejm.gov.pl/Druki9ka.nsf/0/B736119D8BB1C799C125863400499C1C/%24File/809.pdf, accessed: 23rd January 2020

Information

Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 47 - 62

Article type: Original article

Authors

https://orcid.org/0000-0002-5745-0446

Piotr Gajewski
Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology
https://orcid.org/0000-0002-5745-0446 Orcid
All publications →

Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology

Published at: 30.09.2021

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Piotr Gajewski (Author) - 100%

Classification number:

JEL Classification System:

International Law (K33)
Tax Law (K34)

Article corrections:

-

Publication languages:

English

View count: 391

Number of downloads: 843

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