financial law

Pranie pieniędzy. Analiza procederu oraz systemu zapobiegania w ujęciu krajowym i międzynarodowym

Author: Marcin Imszenik
Institution: SWPS Uniwersytet Humanistycznospołeczny w Warszawie.
Year of publication: 2018
Source: Show
Pages: 120-136
DOI Address: https://doi.org/10.15804/tpn2018.2.05
PDF: tpn/14/TPN2018205.pdf

Author of this article undertakes an effort to analyze the money laundering process. Starting form outlining the problem, showing historical overview, describing basic definitions and key issues concerning the problem such as: organized crime and drug trafficking, most important socio-economical impacts of the money laundering process that itself will be analyzed together with international legal efforts to fight it showing the most important organizations involved. Last part of the article will concentrate on Polish legal and organizational solutions in this matter.

Wpływ francuskiego Trybunału Konstytucyjnego na krajowy system podatkowy. Analiza na przykładzie podatku od bardzo wysokich dochodów (taxe sur les très hauts revenus)

Author: Mariusz Popławski
Institution: Uniwersytet w Białymstoku
ORCID: https://orcid.org/0000-0003-1403-3033
Author: Bogumił Pahl
Institution: Uniwersytet Warmińsko-Mazurski w Olsztynie
ORCID: https://orcid.org/0000-0003-4089-7580
Author: Michał Mariański
Institution: Uniwersytet Warmińsko-Mazurski w Olsztynie
ORCID: https://orcid.org/0000-0001-6212-914X
Year of publication: 2023
Source: Show
Pages: 327-338
DOI Address: https://doi.org/10.15804/ppk.2023.05.23
PDF: ppk/75/ppk7523.pdf

The Influence of the French Constitutional Court on the National Tax System. Analysis on the Example of the High Income Tax (taxe sur les très hauts revenus)

This publication is a part of the study of the role of French Constitutional Court (Conseil constitutionnel) in the field of control of tax law regulations. The main purpose of this publication is not only to describe the specificity of the French legal system in this field but in the basis of the functional approach of the comparative legal method, the historical-descriptive and the dogmatic method, the verification of the thesis of the effectiveness of constitutional control of tax regulations in French legal system. This study that was done on the example of the high income tax (fr. taxe sur les très hauts revenus) however, it may be an incentive for further in-depth research in this area.

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