artykuły budżet podatki i opłaty lokalne mienie i zamówienia

SPIS TREŚCI
ARTYKUŁY
Marcin Bogdański
Geograficzna struktura podziału funduszy europejskich w Polsce ....................................... 5
BUDŻET
Dariusz Zając
Kwalifikowalność wydatków w projektach jednostek samorządu terytorialnego
współfinansowanych z Programu Operacyjnego Kapitał Ludzki ....................................... 21
PODATKI I OPŁATY LOKALNE
Bogumił Pahl
Zmiany w zakresie normatywnej definicji targowiska....................................................... 40
Rafał Dowgier
Nowelizacja stawki podatku od nieruchomości dla budynków związanych z udzielaniem
świadczeń zdrowotnych ................................................................................................... 48
MIENIE I ZAMÓWIENIA PUBLICZNE
Tomasz Wołowiec, Dariusz Reśko
Zasady wykonywania zarządu nieruchomością ................................................................ 55
NADZÓR I KONTROLA
Ewa Koszela, Magdalena Szkop
Realizacja zamówień publicznych przez jednostki samorządu terytorialnego oraz
samorządowe jednostki organizacyjne w latach 2009–2010 – ustalenia kontroli
regionalnych izb obrachunkowych ................................................................................... 59
DYLEMATY
Elżbieta Rogala
Domy pomocy społecznej bez podatku VAT i bez kas rejestrujących ................................ 65
ORZECZNICTWO
Zwolnienie pojazdów specjalnych z podatku od środków transportowych
(glosa do wyroku z 13.01.2011 r.; II FSK 1599/09 – Grzegorz Dudar) ............................ 71
Table of Contents & Abstracts .................................................................................................78
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SPIS TREŚCI
WARUNKI PRZYJMOWANIA TEKSTÓW DO DRUKU
Redakcja przyjmuje teksty oryginalne o objętości 10–40 tys. znaków, z wyraźnie zaznaczonym tytułem, podziałem
na podrozdziały, podsumowaniem, przypisami, krótką notką o autorze oraz adresem e-mailowym. Materiały
większe lub mniejsze albo już publikowane wymagają osobnej zgody redakcji. Tekst należy zaopatrzyć
w abstrakt w języku polskim, o objętości nie większej niż 500 znaków. Autor może zaproponować tłumaczenie
na język angielski tytułu tekstu oraz abstraktu. Przypisy powinny być opracowane w tradycyjny sposób
– na dole strony. Materiały wraz z danymi autora (stanowisko, adres, numer telefonu) i ewentualnym listem
polecającym prosimy przysyłać pocztą elektroniczną lub zwykłą, z załączoną płytą CD. Przekazując tekst do
redakcji, autor przenosi na Wydawcę wyłączne prawo do jego publikacji. Autor ponosi odpowiedzialność
za aktualny stan prawny, orzecznictwa i doktryny. Redakcja zastrzega sobie prawo skracania tekstów,
zmiany tytułów, śródtytułów oraz poprawek merytorycznych i stylistycznych, również w wersji angielskiej.
Materiałów niezamówionych nie zwracamy. Warunkiem publikacji artykułu jest odesłanie podpisanej
umowy do Wydawnictwa.
Redakcja
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TA B L E O F CO N T E N T S & A B S T R A C T S
LOCAL AUTHORITY FINANCE
Monthly Magazine of the Regional Chambers of Audit
ARTICLES
Marcin Bogdański
Geographical structure of the distribution of European funds in Poland ...............................................5
One of the objectives of EU regional policy is economic cohesion, understood as the attempt to minimize the differences in the level of regional
GDP per inhabitant (Latin: per capita). However, over the past dozen or so years, the differences in the level of economic development of the
voivodships have increased, which suggests the incorrect choice of cohesion policy tools. European funds have mainly been reaching the most
affluent regions, thereby strengthening their economic potential. The article presents the results of research into this phenomenon and attempts
to answer the question about its causes.
BUDGET
Dariusz Zając
Eligibility of expenditures in local authority projects co-financed with
the Human Capital Operational Programme ............................................................................................. 21
The article presents issues related to the eligibility of expenditures in local authority projects co-financed with EU funds. The author establishes
the meaning of the notion of eligibility and the principles of eligibility arising from the sources of law governing the functioning of EU funds in
Poland. Next, using the example of the Human Capital Operational Programme (HCOP), he presents the most frequent irregularities in this area,
which appear during monitoring visits, inspections or audits of the current EU financial framework. De lege ferenda conclusions, which could
remedy these problems, are formulated on the basis of the analysis conducted.
LOCAL TAXES AND CHARGES
Bogumił Pahl
Changes in the normative definition of the marketplace ....................................................................... 40
The language of the provisions of the law must be sufficiently communicative for both the duties and rights to be unequivocally understood from
the wording of the tax regulations. The failure to satisfy this condition can result in a breach of the provisions of the constitution. A prime example
of this is that of the provisions governing the notion of marketplace for the purposes of collecting a marketplace fee. The Constitutional Court
found some of them, and more precisely Article 15 (2a) of the Act on local taxes and charges, inconsistent with the constitution. As a result, a new
definition of marketplace entered into force on 19 June 2011, to which the author has devoted this article.
Rafał Dowgier
Amendment to the rate of property tax on buildings related to the provision of healthcare services ..... 48
Municipal councils have the powers, within the limits set by law, to set, among others, the rates of local taxes and charges. Certainty of the law
requires that their level remains unmodified during the year. However, in certain cases, it is possible or even necessary to amend resolutions regarding rates during the year. This situation is currently being experienced, since, in the author’s opinion, the amendment to the Act on local taxes
and charges requires the adjustment of resolutions on rates of property tax rates by municipal councils during the year. This arises from the fact
that the wording on the rates for buildings related to the provision of healthcare services changed from 1 July 2011. The objective of this article is
to present the consequences of this amendment in the context of the establishment and application of local tax law in municipalities.
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TA B L E O F CO N T E N T S & A B S T R A C T S
PROPERTY AND PUBLIC PROCUREMENT
Tomasz Wołowiec, Dariusz Reśko
Principles of conducting property management .......................................................................................55
Property management is a profession conducted by persons holding a property manager’s license. It involves the professional (paid) performance
of the following actions, which are contracted by the property owner: conducting and supervising the ongoing support of real property, as well
as short- and long-term planning of objectives and methods of their achievement with regard to keeping the property in a condition without
deterioration and the development of the real property.
SUPERVISION AND CONTROL
Ewa Koszela, Magdalena Szkop
Implementation of public procurement by local authority units and local authority
organizational units in the years 2009-2010 – audit findings of the regional chambers of audit ....59
In 2010, the regional chambers of audit conducted a coordinated an audit of public contracts awarded by local authority units and local authority organizational units in 2009-2010. The audit was conducted within the framework of the comprehensive, problem and ad hoc audits being
handled by the RCAs. It revealed numerous irregularities involving the implementation of public procurement by the LAUs and local authority
organizational units in breach of the principles of financial management of public finance sector units and the provisions of the Public Procurement Law of 29 January 2004.
DILEMMAS
Elżbieta Rogala
Social welfare homes without VAT and without cash registers .............................................................65
A social welfare home does not need to be a remitter of VAT, even if its annual turnover exceeds PLN 150,000. If it has become a remitter of VAT,
it is able to return to being exempt from VAT. Likewise, it does not need to install a cash register after exceeding sales of PLN 40,000 to private
individuals not conducting business.
CASE LAW
Exemption from vehicle tax for special vehicles (commentary on the ruling of 13 January 2011;
II FSK 1599-1509 – Grzegorz Dudar).......................................................................................................... 71
Whether the vehicle is exempt from vehicle tax, as a special vehicle under Article 12 (1) (2) of the Act on local taxes and charges, is only determined
by whether it falls within the definition contained in Article 2 (36) of the Road Traffic Law. This circumstance should be determined with the observance of the rules on gathering evidence by the tax authority.
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