THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
Marcin Burzec
PhD - Associate Professor, Department of Finance and Finance Law, Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin , PolandMichalina Duda-Hyz
PhD - Associate Professor, Department of Finance and Finance Law, Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin , PolandAbstract
Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
Keywords:
tax, personal income tax, direct sales of agricultural productsReferences
D’Amati, Nicola, Redditi fondiari (diritto tributario), [in:] Enciclopedia Giuridica Treccani
Borowska A., Wsparcie instytucjonalne sprzedaży bezpośredniej produktów rolnych w Polsce w latach 2007-2013 na przykładzie targowisk, „Marketing i Rynek” 2015, no. 8, pp. 61-69;
Deeks S., Trading Income, [in:] Revenue Law: Principles and Practice, ed. Natalie Lee, Croydon 2013, pp. 325-326;
Kapała A., J. Kalinowski, S. Minta, Sprzedaż bezpośrednia w Polsce na przykładzie produktów pochodzenia zwierzęcego, Stowarzyszenie Ekonomistów Rolnictwa i Agrobiznesu. Roczniki Naukowe, vol. XVII (4), pp. 116-121;
Leicester, Andrew, Frank Windmeijer, The ‘Fat Tax’: Economic incentives to reduce obesity, „The Institute for Fiscal Studies. Briefing Note” 2004, no. 49, pp. 1-20;
Madden, David, The poverty effects of a “Fat-Tax” in Ireland, Working Paper Series, UCD, Centre for Economic Research, No 13/03, http://hdl.handle.net/10419/72195 [retrieved: 20 March 2016];
Madignier, Michel-Pierre, Fiscalité agricole et viticole approfondie, Paris 2008, p. 17;
Mytton, Oliver, Alastair Gray, Mike Rayer, Harry Rutter, Could targeted food taxes improve health?, „Journal of Epidemiology and Community Health” 2007, vol. 61, pp. 689-694;
Pansieri, Silvia, I redditi fondiari, [in:] Manuale di diritto tributario, ed. G. Falsitta, Padova 2016, p. 162 ff;
Sieczko, A. Sprzedaż bezpośrednia produktów żywnościowych z gospodarstw rolnych, Stowarzyszenie Ekonomistów Rolnictwa i Agrobiznesu. Roczniki Naukowe, vol. XVII (5), pp. 248-250;
Strnad, James Frank, Conceptualizing the “fat tax”: the role of food taxes in developed economies, “Southern California Law Review” 2005, vol. 78, pp. 1224-1322;
Teasuro, Francesco, Istituzioni di diritto tributario, Milano 2016, p. 37 ff;
Zachowania żywieniowe Polaków. Komunikat z badań CBOS, No. 115/2014, Warszawa, August 2014, http://www.cbos.pl/SPISKOM.POL/2014/K_115_14.PDF, retrieved on: 17.11.2016
Borowska A., Wsparcie instytucjonalne sprzedaży bezpośredniej produktów rolnych w Polsce w latach 2007-2013 na przykładzie targowisk, „Marketing i Rynek” 2015, no. 8, pp. 61-69;
Deeks S., Trading Income, [in:] Revenue Law: Principles and Practice, ed. Natalie Lee, Croydon 2013, pp. 325-326;
Kapała A., J. Kalinowski, S. Minta, Sprzedaż bezpośrednia w Polsce na przykładzie produktów pochodzenia zwierzęcego, Stowarzyszenie Ekonomistów Rolnictwa i Agrobiznesu. Roczniki Naukowe, vol. XVII (4), pp. 116-121;
Leicester, Andrew, Frank Windmeijer, The ‘Fat Tax’: Economic incentives to reduce obesity, „The Institute for Fiscal Studies. Briefing Note” 2004, no. 49, pp. 1-20;
Madden, David, The poverty effects of a “Fat-Tax” in Ireland, Working Paper Series, UCD, Centre for Economic Research, No 13/03, http://hdl.handle.net/10419/72195 [retrieved: 20 March 2016];
Madignier, Michel-Pierre, Fiscalité agricole et viticole approfondie, Paris 2008, p. 17;
Mytton, Oliver, Alastair Gray, Mike Rayer, Harry Rutter, Could targeted food taxes improve health?, „Journal of Epidemiology and Community Health” 2007, vol. 61, pp. 689-694;
Pansieri, Silvia, I redditi fondiari, [in:] Manuale di diritto tributario, ed. G. Falsitta, Padova 2016, p. 162 ff;
Sieczko, A. Sprzedaż bezpośrednia produktów żywnościowych z gospodarstw rolnych, Stowarzyszenie Ekonomistów Rolnictwa i Agrobiznesu. Roczniki Naukowe, vol. XVII (5), pp. 248-250;
Strnad, James Frank, Conceptualizing the “fat tax”: the role of food taxes in developed economies, “Southern California Law Review” 2005, vol. 78, pp. 1224-1322;
Teasuro, Francesco, Istituzioni di diritto tributario, Milano 2016, p. 37 ff;
Zachowania żywieniowe Polaków. Komunikat z badań CBOS, No. 115/2014, Warszawa, August 2014, http://www.cbos.pl/SPISKOM.POL/2014/K_115_14.PDF, retrieved on: 17.11.2016
Burzec, M., & Duda-Hyz, M. (2016). THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE. Review of European and Comparative Law, 2627(34), 9–25. https://doi.org/10.31743/recl.4975
Marcin Burzec
review@kul.pl
PhD - Associate Professor, Department of Finance and Finance Law, Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin
PhD - Associate Professor, Department of Finance and Finance Law, Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin
Michalina Duda-Hyz
PhD - Associate Professor, Department of Finance and Finance Law, Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin
PhD - Associate Professor, Department of Finance and Finance Law, Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin
