4 - Czytelnia Online

SPIS TREŚCI
ARTYKUŁY
Milan Ušák
Niepodatkowe należności budżetowe w nowej ustawie o finansach publicznych ............... 5
BUDŻET
Paweł Galiński
Wydatki strukturalne w jednostkach samorządu terytorialnego – istota, ewidencja,
sprawozdawczość ............................................................................................................ 13
PODATKI I OPŁATY LOKALNE
Tomasz Brzezicki, Wojciech Morawski
Wyznaczanie inkasentów w podatku od nieruchomości .................................................. 21
Bogumił Pahl
Orzecznictwo sądów administracyjnych w sprawach dotyczących podatku od środków
transportowych – wybrane zagadnienia .......................................................................... 28
MIENIE I ZAMÓWIENIA PUBLICZNE
Maciej J. Nowak, Monika Śpiewak-Szyjka
Gospodarowanie nieruchomościami wojewódzkimi a stymulowanie
rozwoju regionalnego ..................................................................................................... 41
NADZÓR I KONTROLA
Bartosz Kołaczkowski, Małgorzata Ratajczak
System wewnętrznej kontroli finansowej w jednostkach samorządu terytorialnego
w świetle uregulowań ustawy z 27.08.2009 r. o finansach publicznych ........................... 52
DYLEMATY
Rafał Trykozko
Umarzanie zaległości z tytułu użytkowania wieczystego nieruchomości .......................... 66
ORZECZNICTWO
Spółka cywilna jako podmiot podatku od nieruchomości (glosa do wyroku
WSA w Krakowie z 3 marca 2009 r., sygn. akt: I SA/Kr 1601/08: Grzegorz Dudar) ..... 69
Table of Contents & Abstracts ................................................................................................ 77
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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.
Redakcja
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TA B L E O F C O N T E N S & A B S T R A C T S
LOCAL AUTHORITY FINANCE
Monthly Magazine of the Regional Chambers of Audit
ARTICLES
Milan Ušák
Non-tax budget receivables in the new Public Finance Act .....................................................................5
The author presents controversies regarding the extent to which the Tax Ordinance, the Administrative Procedures Code and the Public Finance
Act apply to public law receivables. The start of effectiveness of Article 60 et seq. of the Public Finance Act regarding non-tax budget receivables
is a material change in the legal situation in this respect. The article is devoted to issues regarding the comprehensiveness of the regulation in the
new Public Finance Act and the relationship between the regulations of the new Act and the provisions of the Tax Ordinance. It also suggests the
need to amend the solutions adopted in the new Act.
BUDGET
Paweł Galiński
Structural spending in local authorities – essence, records, reporting ................................................. 13
Funds spent on a specific purpose are treated as structural expenditures of local authorities. Incurring such expenditures frequently arises
from the various social and economic programmes followed by the given local authority. As a result, structural expenditures can cause an
increase in the value of the local authority’s assets or support the improvement of the quality of human capital. Their specific nature requires
the implementation of an appropriate system for recording and reporting them. This applies to the reduction in the risk of the incorrect classification of the local authority’s individual expenditures into the respective subject areas and classification codes arising from the provisions
of the law.
LOCAL TAXES AND CHARGES
Tomasz Brzezicki, Wojciech Morawski
Nomination of real estate tax collectors ................................................................................................... 21
The article presents an analysis of the procedure for nominating real estate tax collectors. The nomination of collectors specifically (by specifying
their forenames and surnames), instead of generally and abstractly, should be considered inadmissible. Collectors can only be nominated through
the adoption of a resolution by the municipal council. There are no legal grounds for the requirement to obtain a given person’s consent to the
imposition of the duties of a real estate tax collector on that person or the signature of a contract with that person.
Bogumił Pahl
Administrative court case law in vehicle tax cases – selected issues .................................................. 28
The fundamental objective of the article is to present the issues of applying the regulations governing vehicle tax on the basis of administrative
court case law. It should be emphasised that the case law of the Supreme Administrative Court and the Voivodship Administrative Courts in Poland
is not treated as a source of universally applicable law in Poland. Even so, it plays an important role at the stage of applying the regulations governing the structure of individual taxes, including vehicle tax, in particular, through the specification of the direction of their interpretation. For
these reasons, it is not possible to underestimate the experience of the judicature regarding taxing the possession of vehicles.
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TA B L E O F C O N T E N S & A B S T R A C T S
PROPERTY AND PUBLIC PROCUREMENT
Maciej J. Nowak, Monika Śpiewak-Szyjka
Management of voivodship property in the context of stimulating regional development ...........41
The objective of the article is to specify the extent to which voivodship real property management is related to the concept of regional development in practice. The study considers three Polish voivodships: Lubuskie, Pomorskie and Zachodniopomorskie. An analysis was conducted of their financial management related to real property management with regard to the implementation of regional development
policy. One of the reasons for selecting these voivodships was the fact that these authorities are adjacent to each other. The literature
mentions that the tasks of the voivodship which can be related to real property management include the operation of cultural institutions,
sports and recreational establishments, health centres and nursing homes, state schools, voivodship organisational units and the development of voivodship public roads. These tasks can be strictly related to the regional development objectives specified in the study.
SUPERVISION AND CONTROL
Bartosz Kołaczkowski, Małgorzata Ratajczak
The internal financial control system of local authorities in the light of the regulations
of the Public Finance Act of 27 August 2009 ............................................................................................52
One of the most important elements of modern local authority financial management is the internal financial control system, which has the
objective of ensuring that financial management is conducted legally and rationally. In presenting the objects of the system, their tasks and
responsibilities, the authors simultaneously evaluate the internal financial control solutions adopted in the new Public Finance Act, which has
been in force since 1 January 2010.
DILEMMAS
Rafał Trykozko
Cancellation of arrears from the perpetual usufruct of real property ................................................ 66
Civil law relationships are not governed by any regulations specifying a detailed procedure for granting relief in the payment of receivables. This
is because the general regulations of civil law on the submission of representations of will and contractual relationships are applicable in this case.
The regulations of the Public Finance Act defining the list of prerequisites required for applying relief with respect to a debtor of civil law receivables which constitute potential budget income have the objective of preventing the groundless waiver of amounts of budget income. Therefore,
any civil law receivables (arrears) may be cancelled or their payment may be spread over instalments. The restriction of this right would need to
be specified in the form of an explicit statutory regulation.
CASE LAW
A civil partnership as an object of real estate tax (critical commentary on the ruling
of the Voivodship Administrative Court in Kraków of 3 March 2009,
case ref. I SA/Kr 1601/08: Grzegorz Dudar) .............................................................................................. 69
Despite not having legal personality, a civil partnership is considered a corporation and constitutes a certain organisation. Therefore, it is an
individualised and specific organisational unit and, similarly, can be a taxpayer of real estate tax. This means that the taxpayer of real estate tax
is the civil partnership and not its partners, as natural persons. Because a partnership is an organisational unit, it is erroneous to issue assessment
decisions based on Article 21 § 1(2) and § 5 of the Tax Ordinance in such a case.
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