ARTYKUŁY BUDŻET PODATKI I OPŁATY

SPIS TREŚCI
ARTYKUŁY
Aleksander Nelicki, Igor Zachariasz
System finansowania zadań samorządu terytorialnego. Rozważania na marginesie
raportu IBnGR „Wyrównywanie dochodów jednostek samorządu terytorialnego” ............ 5
BUDŻET
Grzegorz Ostrzołek
Problemy finansowania inwestycji wierzytelnościami przez jednostki
samorządu terytorialnego ............................................................................................... 18
PODATKI I OPŁATY LOKALNE
Leonard Etel
Czy uchwały rad gmin w sprawie renty planistycznej i opłaty adiacenckiej
są w nadzorze regionalnych izb obrachunkowych? ......................................................... 34
Marcin Szymankiewicz
Ulga inwestycyjna w podatku rolnym (wybrane zagadnienia) .......................................... 41
MIENIE I ZAMÓWIENIA PUBLICZNE
Grzegorz Karwatowicz, Marta Lamch-Rejowska
„Antykryzysowa” nowelizacja ustawy – Prawo zamówień publicznych ........................... 49
NADZÓR I KONTROLA
Damian Grzelka
Realizacja dochodów z mienia komunalnego – wnioski z kontroli RIO ........................... 56
DYLEMATY
Barbara Wołczak
Jakim numerem identyfikacji podatkowej powinna posługiwać się
jednostka samorządu terytorialnego? .............................................................................. 67
ORZECZNICTWO
Opodatkowanie dróg polnych podatkami lokalnymi (glosa do wyroku WSA
w Szczecinie z 6 stycznia 2009 r., sygn. akt: I SA/Sz 374/08: Krzysztof Radzikowski) ..... 71
Table of Contents & Abstracts ................................................................................................ 78
Finanse Komunalne 3/2010
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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
Aleksander Nelicki, Igor Zachariasz
System of financing local authority tasks. Discussions related to the IBnGR report,
“Equalisation of the income of local authorities” ......................................................................................5
The authors analysed the core assumptions to the system of local authority financing tasks, which arise from the IBnGR report, in detail. On this
basis, they formulate the conclusions that the objective of a new system should, on the one hand, be to transfer some public funds to the local
communities which generate them in order for them to independently perform public tasks and, on the other, to guarantee the ability for all
citizens to take advantage of a certain minimum of public services and administrative support, regardless of where they live. When designing
a new system of income of local authorities, rational/pragmatic (defining its realistic shape in the public finance system) and constitutional/legal
reasoning (determining the formal shape of this system) should be followed.
BUDGET
Grzegorz Ostrzołek
Problems of local authorities financing projects with liabilities ...........................................................18
The article discusses issues related to the financing of local authority projects with liabilities to suppliers. The analysis encompasses the ability to use
trade credit and an assignment of claims to manage the liquidity of local authorities. The author assessed the impact of these instruments on the shape
of the public debt. Similarly, the issue of the trade credit is discussed with respect to the legal restrictions related to deferred payment terms. This issue
has been discussed in the context of the current national and European legislative conditions.
LOCAL TAXES AND CHARGES
Leonard Etel
Are municipal council resolutions on the betterment levy supervised
by the regional chambers of audit? ............................................................................................................ 34
This article is a response to the question in the title. The author claims that municipal council resolutions on the betterment levy are not subject
to the supervision of the regional chambers of audit. This is because the competence of chambers only applies to municipal council resolutions
on local taxes and charges, to which the provisions of the Tax Ordinance apply. The betterment levy cannot be included in the category of local
taxes and charges. These are so-called non-tax budget receivables, or, specifically, contributions to which the provisions of the Tax Ordinance do
not apply.
Marcin Szymankiewicz
Investment relief in agricultural tax (selected issues) .............................................................................41
The range of expenditures for investment relief is relatively narrow and strictly defined. Not only a farm owner, but every payer of agricultural tax
who incurs investment expenditures is frequently entitled to investment relief. Because the lack of legal definition in the agricultural tax regulations, when defining the individual investment outlays, such as, for instance, “investments”, “construction”, “modernisation” or “environmental
protection structures”, other acts of law should be applied and, if a solution cannot be found, the commonly used meanings of these terms should
be applied. It should be remembered that co-financing with public funds eliminates the right to relief.
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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
Grzegorz Karwatowicz, Marta Lamch-Rejowska
“Anti-crisis” amendment to the Public Procurement Law ..................................................................... 49
Most of the provisions of the Act Amending the Public Procurement Law and the Act on Court Fees in Civil Cases of 05/11/2009 started to
apply at the end of 2009. According to the legislator, the main objective of the “anti-crisis” amendment of the public procurement law
is to mitigate the consequences of the economic crisis, including through regulations which have the purpose of protecting the financial
liquidity of contractors. The authors of this article analyse the individual regulations of this Act, arriving at conclusion that it will almost
certainly meet its objective. They also note that the consequences of the crisis would have been somewhat lesser had the amendment
become effective earlier.
SUPERVISION AND CONTROL
Damian Grzelka
Achievement of income from municipal property – conclusions from the RIO audit .......................56
The article discusses the results of the coordinated audit of the achievement of income from the municipality’s property for the years
2006–2007 conducted by the regional chambers of audit in 2008 at 48 municipalities. In particular, the audit encompassed income from the
sale and handover of real property for perpetual usufruct, as well as permanent management, rental and lease (excluding residential property).
The audit disclosed numerous irregularities – apart from the erroneous interpretation and lack of observance of the applicable provisions of the
law, including acts of local law and orders of executive authorities, the main source of irregularities found was the generally defectively operating
system of financial control.
DILEMMAS
Barbara Wołczak
What tax ID number should a local authority use? .................................................................................67
The issue of the correct use of a tax ID number by a local authority is not new, although the tax ID number itself is of huge significance to the local
authority – in extreme cases, an incorrect tax ID number could become the reason, for instance, for the local authority to return EU funds. The
authoress proposes that, until this issue is resolved by the Ministry of Finance, the identification data of the municipality’s/county’s office should
be updated on the NIP-2 form to the municipality/council. This will enable continuity to be maintained when offsetting VAT, as well as avoiding
disturbance when issuing and booking invoices (municipal office or municipality). Next, an application should be filed for the award of a second,
new tax ID number for the municipal/county office for settlements of personal income tax and social security.
CASE LAW
Local taxation of country lanes – commentary on the ruling of the Voivodship Administrative
Court in Szczecin of 6 January 2009 (I SA/Sz 374/08) Krzysztof Radzikowski ................................... 71
Disputed country lanes marked in the land and building records with the symbol “dr”, which are not public roads, as defined by the Act on Public
Roads, are not subject to agricultural or forest tax and are not excluded from property taxation under Article 2(3)(4) of the Act on Local Taxes and
Charges and, hence, have justifiably been taxed with this tax. The circumstance of whether country lanes should be qualified into their adjacent
arable land, in accordance with Annex no. 6 to the Regulation of the Minister of Regional Development and Construction of 29/03/2001 on land
and building records, as referred to in points 3 and 7 of the complaint, is not subject to review in tax proceedings. The tax authority (...) is bound by
the qualification of the land arising from the land and buildings records.
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