Załączniki:
Pobierz plik (12-2012 Brachowicz.pdf)12-2012 Brachowicz.pdf799 kB

The maximum rate at any cost
A case of applying the excise tax
on heating oil in the period 2005–2009

This paper focuses on the role of linguistic, functional and theological interpretation
applied by Polish administrative courts. The paper touches upon decisions
taken by fiscal authorities and some courts, including the Supreme Administrative
Court, to punish sellers who did not present valid declarations with disproportionately
high rates of the excise tax. These declarations are filled in by purchasers of
heating oil. In the author’s view this rate should be restricted to very limited cases
when, for instance, it is proven that heating oil has not been in fact used for the
purposes it was designed to be used. Obviously in such a case it is the purchaser
who is obliged to pay this rate of tax. In case it has not been proven and a seller
is not able to present a valid declaration confirming purchaser’s intention to
use heating oil for heating purposes, there is a tax rate which was disregarded
both by fiscal authorities and courts. That avoidance led to situation in which
entrepreneurs are obliged to pay PLN 1,768 per 1000 litres of additional excise
tax instead of PLN 1 for the same amount.

Załączniki:
Pobierz plik (12-2012 Korpalski.pdf)12-2012 Korpalski.pdf742 kB

Civil Code between consumer
and entrepreneur
.
The division between consumer and sole trader under Polish Civil Code is not
dichotomous. Its provisions provide for protection of every natural person being
consumer within actions that are not directly connected with his scope of
business. The question what actions lie outside the course of the business of
such person is left unanswered or even overlooked in jurisprudence. This question
cries for an answer as the term „directly connected” is a statutory one.
The answer proposed in the article is that only the actions concerning branch
or specialization of the sole trader are covered by his scope of business. It follows,
that the sole trader acting outside his core business should be treated as a consumer.

Załączniki:
Pobierz plik (12-2012 Zawłocki.pdf)12-2012 Zawłocki.pdf518 kB

The need for reform of the non-code
criminal law

Title of this study indicates not only its subject, but also purpose of considerations
included therein. This purpose is in particular an attempt to demonstrate that
currently there are well-founded grounds to start works on a thorough reform of
the substantive non-code criminal law being in force in Poland. Currently, more
than 100 laws in force contain provisions defining criminal offences. Their exact
number is difficult to determine, it is certain, however, that for several years, this
number has been constantly growing. That difficulty is not connected with their
number, as eventually one can make an effort to review all the laws being in force,
although there are several hundred. The problem is that the current laws still
undergo dynamic changes, or they are “transformed” into other laws or group of
laws. As a result, it is almost certain that the number of “criminal” laws at the
time of counting for the purposes of this article will be different from the number
at the time the reader will read it.