władztwo daninowe

English translation: power to levy (charge/collect) taxes, taxing power

11:53 Jan 12, 2020

Polish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs

Polish term or phrase: władztwo daninowe

Kontekst: W literaturze wskazuje się, że w art. 217 Konstytucji RP została umieszczona zasada władztwa daninowego.

Biurobob KudoZ activity Questions: 681 (7 open) (23 without valid answers) (4 closed without grading) Answers: 1
Local time: 04:06

English translation:power to levy (charge/collect) taxes, taxing power

Explanation:
Przykładowymi ustawami ograniczającymi wolność gospodarczą poprzez nakładanie na obywateli obciążeń podatkowych są ustawy podatkowe. W procesie wykładni prawa podatkowego na szczególne uwzględnienie zasługują art. 84 i 217 Konstytucji RP odnoszący się do zasady władztwa daninowego państwa - https://www.researchgate.net/publication/298557162_Wolnosc_g...

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Trybunał podkreślił, że „W żadnym wypadku argumentacja funkcjonalna, w tym celowościowa, nie może – w świetle wymogów wynikających z art. 84 w związku z art. 217 Konstytucji – służyć zwiększeniu powinności obarczających jednostki. Władztwo daninowe przysługujące państwu jest bowiem równoważone w aspekcie formalnym co najmniej przez nałożenie na prawodawcę obowiązku jasnego formułowania stanowionych przez niego w tym zakresie regulacji.” - http://www.ptpodatki.pl/tax-alert-312017/#pll_switcher

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Section 8

The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Exices - https://www.senate.gov/civics/constitution_item/constitution...

Selected response from:

geopiet

Grading comment

Dziękuję.
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

taxing power

Wojciech Wołoszyk

1 +4

power to levy (charge/collect) taxes, taxing power

geopiet

the right of the state to impose financial duties (taxes) on citizens

Frank Szmulowicz, Ph. D.

Summary of reference entries provided

Art. 84 i 217 Konstytucji RP

mike23

Answers

48 mins confidence:

peer agreement (net): +4

power to levy (charge/collect) taxes, taxing power

geopiet
Native speaker of:

Polish
PRO pts in category: 44

Grading comment

Dziękuję.

51 mins confidence:

peer agreement (net): +2

taxing power

Explanation:
Albo "power to lay/impose and collect taxes, duties and other types of public charges, levies and contributions"

Taxing power
Primary tabs
Definition
Taxing power refers to the ability of a government to impose and collect taxes.

Overview
General Constitutional Authorization
In the United States, Article I, Section 8 of the Constitution gives Congress the power to "lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States. This is also referred to as the "Taxing and Spending Clause."

Income Taxes
Under the Sixteenth Amendment, Congress has the power to collect income taxes.

The Internal Revenue Code is the main law governing income taxes. The Internal Revenue Code is codified as Title 26 of the United States Code.

States
States are also allowed to impose and collect their own taxes, which is included but not limited to income taxes, sales taxes, and property taxes.
law.cornell.edu/wex/taxing_power

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Note added at 51 min (2020-01-12 12:45:10 GMT)
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https://www.law.cornell.edu/wex/taxing_power

Wojciech Wołoszyk
Poland
Local time: 04:06
Specializes in field
Native speaker of:

Polish
PRO pts in category: 16

5 hrs confidence:

the right of the state to impose financial duties (taxes) on citizens

Explanation:
władztwo daninowe

Reguła ustawowego nakładania podatków i ciężarów publicznych w świetle art. 217 Konstytucji RP z 1997 r.
The Constitution, as the basic law, limits arbitrariness of legislators enacting executive acts concerning the tax law. In the process of interpretation of the tax law, special attention should be paid to Articles 84 and 217 of the Constitution of the Republic of Poland of 1997. Pursuant to Article 84 of the Polish Constitution „Everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute.” The above-mentioned Article introduces the principle of equality and universality of taxation, which signifies the right of the state to impose financial duties on certain subjects, without the corresponding obligation on the part of the state. This right results from the state authority and binding decisions of the competent state organ. Furthermore, Article 217 of the Constitution stipulates that: „The imposition of taxes, as well as other public imposts, the specification of those subject to the tax and the rates of taxation, as well as the principles for granting tax reliefs and remissions, along with categories of taxpayers exempt from taxation, shall be by means of statute.” It follows from the quoted Article that the whole process of shaping the tax law and imposing duties on citizens is controlled by the state which exercises its authority by means of enacting laws exclusively by the Parliament. The principle of legislation exclusivity specified in the discussed Article 217 of the Polish Constitution of 1997 and mentioned in Article 84 of the Constitution, refers directly to the imposition powers of the state which determines the way of charging public duties by the legislator, taking into account the contents and mode of their imposition. Therefore, any kind of legislator’s interference with financial matters of citizens can occur only in the form of a legal act fulfilling the contents requirements specified by the Constitution.
https://czasopisma.marszalek.com.pl/pl/component/tags/tag/wl...

Frank Szmulowicz, Ph. D.
United States
Local time: 22:06
Native speaker of:

English,

Polish
PRO pts in category: 35

Reference comments

22 hrs

Reference: Art. 84 i 217 Konstytucji RP

Reference information:
Article 84

Everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute.

Każdy jest obowiązany do ponoszenia ciężarów i świadczeń publicznych, w tym podatków, określonych w ustawie.

Article 217

The imposition of taxes, as well as other public imposts, the specification of those subject to the tax and the rates of taxation, as well as the principles for granting tax reliefs and remissions, along with categories of taxpayers exempt from taxation, shall be by means of statute.

Nakładanie podatków, innych danin publicznych, określanie podmiotów, przedmiotów opodatkowania i stawek podatkowych, a także zasad przyznawania ulg i umorzeń oraz kategorii podmiotów zwolnionych od podatków następuje w drodze ustawy.

https://www.sejm.gov.pl/prawo/konst/angielski/kon1.htm
http://prawo.sejm.gov.pl/isap.nsf/download.xsp/WDU1997078048...

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Note added at 23 hrs (2020-01-13 11:35:29 GMT)
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The power to levy taxes is central to the sovereignty of EU Member States, which have assigned only limited competences to the EU in this area.
http://www.europarl.europa.eu/RegData/etudes/fiches_techniqu...

The European Commission has always stated clearly that the power to levy taxes is central to the sovereignty of EU Member States.
https://taxinstitute.ie/wp-content/uploads/2018/02/ITI-final...

Taxing power means the power granted to a governmental body to levy and collect taxes. It is used as a means of accomplishing Congress’s delegated powers.
https://definitions.uslegal.com/t/taxing-power/

mike23
Poland
Specializes in field
Native speaker of:

Polish
PRO pts in category: 47

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władztwo daninowe

English translation: power to levy (charge/collect) taxes, taxing power

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władztwo daninowe

English translation: power to levy (charge/collect) taxes, taxing power

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