THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX
Under the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyon...
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| Format: | Article |
| Language: | English |
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Bielsko-Biała School of Finance and Law
2017-04-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://www.wsfip.edu.pl/index.php/asej/article/view/431 |
| _version_ | 1797398316290408448 |
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| author | Mieczysław Handzel |
| author_facet | Mieczysław Handzel |
| author_sort | Mieczysław Handzel |
| collection | DOAJ |
| description | Under the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute. The obligation of taxation of the revenue (income) from a real property transfer by natural persons results from the Personal Income Tax Act. Therefore, in this paper there has been discussed a constitutional principle of equality before the law and also there have been outlined the issues related to taxation of real property sales by natural persons over the last ten years against the background of sometimes contradictory judgements and thereby unequal and inconsistent approach of tax authorities and administrative courts to this issue |
| first_indexed | 2024-03-09T01:23:51Z |
| format | Article |
| id | doaj.art-d4d4490205cd40f1a503e0b7c5faae01 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-03-09T01:23:51Z |
| publishDate | 2017-04-01 |
| publisher | Bielsko-Biała School of Finance and Law |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-d4d4490205cd40f1a503e0b7c5faae012023-12-10T08:26:47ZengBielsko-Biała School of Finance and LawZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2017-04-01211THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAXMieczysław Handzel0University of Silesia in Katowice Faculty of Law and AdministrationUnder the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute. The obligation of taxation of the revenue (income) from a real property transfer by natural persons results from the Personal Income Tax Act. Therefore, in this paper there has been discussed a constitutional principle of equality before the law and also there have been outlined the issues related to taxation of real property sales by natural persons over the last ten years against the background of sometimes contradictory judgements and thereby unequal and inconsistent approach of tax authorities and administrative courts to this issue https://www.wsfip.edu.pl/index.php/asej/article/view/431principle of equality before the lawtaxation of real property salespersonal income tax |
| spellingShingle | Mieczysław Handzel THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej principle of equality before the law taxation of real property sales personal income tax |
| title | THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX |
| title_full | THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX |
| title_fullStr | THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX |
| title_full_unstemmed | THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX |
| title_short | THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX |
| title_sort | principle of equality before the law and real property sales liable to personal income tax |
| topic | principle of equality before the law taxation of real property sales personal income tax |
| url | https://www.wsfip.edu.pl/index.php/asej/article/view/431 |
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