Object's details: Concept of a so-called windfall tax in the Polish tax system pursuant to Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices – outline of the issue

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Concept of a so-called windfall tax in the Polish tax system pursuant to Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices – outline of the issue
• Group publication title:
  
  
  Acta Uniwersitatis Wratislaviensis. Prawo. 2023, 337. Administrative and Legal Aspects of Energy Transition
• Creator:
  
  
  Halasz, Artur
  
• Subject and Keywords:
  
  
  tax
   ;
  solidarity contribution
   ;
  windfall tax
   ;
  Council Regulation (EU) 2022/1854
• Abstract:
  
  
  The subject of the article is the concept of a so-called windfall tax in the Polish tax system pursuant to Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices. It presents an analysis of the structure of the solidarity contribution governed by Council Regulation (EU) 2022/1854, referred to as the so-called windfall tax. It then examines the possibility of introducing such a levy into the Polish tax system. In particular, it addresses concerns about the principle of lex retro non agit and the principle of proportionality, as well as concerns about the possibility of double taxation. Furthermore, there are doubts about the nature of such a levy as a tax.
• Place of publishing:
  
  
  Wrocław
• Publisher:
  
  
  Wydawnictwo Uniwersytetu Wrocławskiego
   ;
  Wydawnictwo "Szermierz" sp. z o.o.
• Contributor:
  
  
  Korczak, Jerzy
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski
• Date issued:
  
  2023
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  https://doi.org/10.19195/0524-4544.337.6  ;
  ISSN 0239-6661
   ;
  ISSN 0524-4544
• Source:
  
  PAd P 101182 II
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Acta Universitatis Wratislaviensis, 0239-6661, No 4187
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109940
• Is version of:
  
  
  Czasopisma Naukowe w Sieci
• Access rights:
  
  
  Attribution
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ; https://creativecommons.org/licenses/by/4.0/deed.en  ;
  
  
  Creative Commons - Uznanie autorstwa (CC BY 4.0)
   ; https://creativecommons.org/licenses/by/4.0/deed.pl
• Rights holder:
  
  Copyright by Autorzy, Wydawnictwo Uniwersytetu Wrocławskiego, Wydawnictwo „Szermierz” sp. z o.o., 2024
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdks

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