The truth is much more prosaic.

If the taxpayer receives a customs document in: – March 2014. – the right to deduct arises in March (both conditions for acquisition of the rights are achieved), – April 2014 r. – this despite the fact that the tax was established in March, will be able to deduct only April 2014 r.Podatnik must watch two terminówMagdalena Jaworska Accreo manager, advisor podatkowyJak since 2014. change the rules to deduct input VAT? First of all, the general principle, which until now in force, it is a deduction in the month of receipt of the invoice documenting the purchase, will be replaced principle, according to which the right to deduct input tax arising from invoices documenting the purchase of goods and services rise in the settlement for the period, which in relation to those goods or services the tax liability arose (and the new year is created, as a rule, at the moment service or delivery of the goods – ed.). As a result, buyers of goods and services should first read the rules on the tax point for transactions. The current condition of deduction (receipt of invoices), however, will not disappear completely, but will continue to apply as the second condition giving the right to deduct VAT.Czy this means that the buyer will have to check when the seller should pay VAT? In practice, in the case of domestic transactions and imports of goods (billed by the general rules of) the taxpayer will have to keep an eye on two dates – the inception of the tax in respect of the sale of the transferor counterparty his goods or services and the moment when he received the invoice or the relevant customs documents confirming these transactions.

Such construction of the right to deduct is not so much a way to facilitate taxpayer deduction (because it certainly will not happen), but fiscal authorities to ensure that the deduction does not occur earlier than the tax becomes payable when the seller – usually do not kontrahenta.Te mean that the taxpayer will be entitled to deduct only when the contractor actually pay the tax due or show. His right to deduct will depend on the fulfillment of tax obligations by the seller in respect of activities carried out by him. In other words, even if this is not the accountability of office, the purchaser is still entitled to deduct. What is important is the fact of the tax obligation arises. It is worth to know that the taxpayer does not have to watch your counterparty settlement in this area. You can not automatically receive the invoice date as the date of the tax obligation arises, though certainly to a large extent this can be the same period (ie. Where invoicing is done simultaneously with the delivery of or made in the same accounting period) changed the rules .Czy deductions will be affected by the settlement of transactions carried out before the end of 2013 r.?Nowe settlement rules will only apply to transactions made in 2014 already. so if flowing to the company invoice, will affect the delivery of goods or the provision of services provided in 2013., the purchaser shall deduct VAT charged according to the rules even in 2013.

Since the entry into force of the Act antysmogowej (amendment of the environmental law of 2015). It had been over three years, while the adoption of the first on the basis of regional air protection programs (hereinafter referred to as POP) passed two. Unfortunately, many municipalities continue to ignore the POP. Some have no money, and others simply do not want to. This is so, even though environmental law (hereinafter: EPL) already stipulates that the authority niedotrzymujący deadlines for the tasks set out in the programs of air protection and short-term action plans punishable from 50 to 500 thousand. zł (art. 351a EPL).

In practice, the punishment for municipalities because it is not so simple. Soon, however – thanks to the government amendment prepared by the EPL – is about to change. First, the penalty for lack of action to reduce emissions of dust has to be immediate, and second boards of provinces will be obliged to monitor the activities of municipalities and transmit information in the form of a report to the minister of the environment. Before the local government, which until now were not doing anything, the hard times. They need to mobilize and finally start seriously check if residents for heating homes do not use just anything. – Small communities have no effect on it, in which the deadline to complete the requirements of air protection program – says Leszek Świętalski, general secretary of the Association of Rural Municipalities. – Punishing them for waving sabers by the government, it is a misunderstanding – adds local government. And it argues that the government and municipalities should be partners and together create a feasible program to get rid of smog, and not just be a whipping boy. – Because municipal money is not a bottomless bags are just waiting for government ideas.

And we now have a very serious problem with teachers or even waste management and we lack everything – concludes Świętalski. The weekly Gazeta Prawna 03/15/19 Source: Dziennik Gazeta Prawna – For me, even the penalty of 50 thousand. zł, and therefore the statutory minimum, be a problem – tells us one of the mayors. He adds that there is no money to fight smog, another issue is that the residents are not interested in it. – Going winter evening, I can point the finger houses, which burns everything that falls under the arm. The furnaces are replaced but no one wants to hear. Even when I tell people that now is the government surcharge. But to the municipality after the change in legislation did not go in the future with bags, you will probably reach for a penalty – he adds.

ONLY PART OF THIS ARTICLE. ALL is available on the EDGP >>> Thomas Żółciak – invitation Local Pearl 2019 / ** / (function (d, s, d) {var js = vtjs d.getElementsByTagName (s) [0]; if (d.getElementById (d)) return; js = d.createElement (s); = id; js.src = „“ vtjs.parentNode.insertBefore (js vtjs )} (document, „script“, „VT-SDK“)); / ** / And it seemed that this wave does not reach us. And that banker bashing remains a phenomenon characteristic of the left-leaning (though without exaggeration) elite opinion-rich West and the local movements in the style of Occupy Wall Street. And here you go! And we have our pounding the bankers! We are witnessing the Polish media is sweeping the great criticism of the financial sector. His greed and dishonesty.

Pressing the spirit of God guilty of Poles investment policies and loans in Swiss francs. And to make it even more interesting, more often it is done from the position of orthodox free market. Spaślaki oppress the consumer On the surface, the whole thing looks surprisingly. In the end, a few years ago after the banks were as rocky coastline Polish green island. And thunder roared around, but they proudly based storm. America, Ireland, Iceland, United Kingdom.

Nay, Germany, France and Belgium. Everywhere frightened financial corporations one after another lined up on the government for help. To avoid panic, the state authorities have even expanded government guarantees for deposits. And central banks on an unprecedented scale take to supply the economy (just by pumping the banking system) in lost liquidity. All this has happened (and still happens in some places) in the richest and most developed economies of the world.

And with us? Our cottage fortunately the country. Even in the worst crisis in 2008-2009 banks operating in Poland recorded very good results. Good to the extent that some economists began to seriously fear that their foreign parent company (that is the ownership structure of most of the Polish financial sector) want at the expense of operating in Poland daughters slightly improve the position of the whole group. Also today, there is a perception among observers that the macro indicators Polish financial sector does not raise particular concerns. And so in 2012. Ratio of assets of banks operating in Poland to Polish GDP was 91 percent.

For comparison, in the euro area this indicator is … 345 percent. On the other hand, the ratio of mortgages to GDP is 19.8 per cent with us. Which is exactly two times less than the average for the euro zone. Similarly, the level of corporate loans and deposits (both private and corporate). The relatively high compared with the West, we have only the volume of consumer loans. But this is just typical for countries with low income levels.

In short, if you already Silić the general assessment of the Polish banking system, it is needless to say that is characterized by a rather significant structural backwardness to the developed West. And certainly our problem is not (at least) a far-reaching finansjalizacja economy. In other words, the dominance of the financial sector and speculation over productive economy this phenomenon rightly mentioned in the first series of the main causes of the crisis of 2008. And continuing to this day a big slowdown in the global economic system. But not in Poland during 2008-2015. In domestic economic debate was established with the weave of conflicting signals rather paradoxical situation. Especially among free marketeers give it its tone.

Because they at first did not quite know how to deal with the economic crash of 2008, intellectually it. Their natural reaction to the rising in the US or Western Europe demands more closely regulate the financial system by the state was at first so the slogan „Hands off the economy.“ This also means and banks. Who wants to, let him play media relations experts and statements concerning the process of forging the US Dodd-Frank Act (2009-2010). I assure you that it will primarily texts interpreting it as a sign of leftist populism of President Barack Obama. Gradually the side of the liberal economic orthodoxy, however, began to sprout new story. Why defend the banks that actually have this and that ears (that no reasonable person can deny!), When you can from these banks … cut off. And to say that the banking sector is disgusting parasitic excrescence on the healthy body of the economy.

And his overdevelopment is not the fault are tucked market mechanisms alone, but the politicians who allowed themselves to buy a bank lobbyists. And they created a caste of privileged banks spaślaków. This story – roots inherent in the ideas of the American radical libertarian Tea Party – was accepted at face value by many Polish liberals. In her mind for our problems are responsible „banksterzy who transformed our economy into a casino.“ However, this was still the story of the crisis hulającym hen somewhere, far away, in a little different world. Because the financial sector in Poland is still developed against the background of the rich West poorly enough (pay attention to the number cited at the beginning of the text). As the anger in Poland did not fall but none of Lehman Brothers and AIG no not asked the government for a rescue package.

The situation looked so little like to blame the economic turmoil (bankers and walking on their bar politicians) have already been selected, but there was still a crime … that could be attributed to them. Finally they appeared Frankowicz. The Group does not so numerous. But very influential, because it is dominated by representatives of the middle class. That is the one that makes the media in our country.

And for whom do these media. So finally it offered the opportunity to tell the story of Poland greedy banks that took captive a healthy free economy. In this story, the banks are like an extension of negative stories about a country which previously spętało free society. And so the politicians to the company’s bankers earn a harm our. The problem is that this story about banking is profoundly untrue and does not have much in common with reality.

Because banks are not any invaders who enslaved consumers against their will. Nor any growth on an otherwise healthy economy. The truth is much more prosaic. At the same time more complicated. Inventions of modern times begin with, that banks are neither good nor bad.

It’s just important institution of socio-economic development And as it happens with important institutions, on the one hand, to live without them we can not, and on the other they irritate us immeasurably. Columbia University economist Charles Calomiris even claims that banks are – alongside the state – the most important invention of modern times. And a matter of fact can not be explained, who is in the system egg, and who hen. Calomiris notes that the two institutions (in the contemporary shape) appear on the historical stage more or less at the same time. So somewhere in the XVI-XVII century. Yes, before there was political power and private banks operate.

But their cooperation was limited virtually to finance military expeditions. When the war pretended debts were repaid. And because not every expedition war can succeed, the rulers often declare insolvency. This once in a while effectively resetowało credit system based on small private banks. At some point, therefore, it appeared the idea to build something more permanent. That’s how the licensed banks. That means private, but at the same time enjoying the privileges and protection of the state.

And in return to help in the financing of public expenditure. Merchants – which today we would call entrepreneurs – this system is very well liked. Because, of course, needed the state, that will knew how to create and enforce a system to protect the contracts concluded between them. But their interest was the existence of a strong and stable source of credit. So the bank. The model was not created overnight. Initially, these were specialized institutions.

Founded in 1407. Banco di San Giorgio Genoa hard at all to be called a bank. Because neither accept deposits nor grant loans. Its purpose was to guard, to the Republic of Genoa to meet its obligations towards its creditors. In England, after the glorious revolution of 1688. Created the Bank of England and Bank of Milton. And they, in exchange for certain privileges financed government spending on the development of the colonization fleet.

On the other hand, worked in Amsterdam involved in the trade through Wisselbank. It is in these institutions came up with another privilege, which today is another symbol of modernity. Paper money, which allowed banks to solve the many problems in one fell swoop. From the necessity of expensive and cumbersome storage of gold or silver until its falsification. The financial system finally prevailed in the nineteenth century. And since then a lot has changed.

Except for one. Governments continue to decide who can carry out banking activities and who is not. And it is no accident that so far no authority did not give that power. Costa Rica did not do it, who have resigned from the army or Kuwait, which does not collect taxes from citizens. Because banks are the central institution of the modern world.


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