Flat-Rate Tax on Ship Construction or Ship Reconstruction as a New Institution of Polish Tax Law

Katarzyna Wojewoda-Buraczyńska

Abstract


At the beginning of 2017, a new form of taxation was introduced into the Polish tax system – flat-rate tax on ship construction or ship reconstruction. It should be one of the elements of support for the Polish shipbuilding industry. However, this solution has many disadvantages. First and foremost, difficulties arise from the interpretation of the provisions of the act introducing a new tax. In addition, the introduction of a flat-rate tax on ship construction or ship reconstruction resulted in the European Commission launching a verification procedure in terms of its compatibility with the internal market. These circumstances mean that potential taxpayers are suspicious of this form of taxation. It may turn out that this tax will share the tonnage tax fate, which was also introduced as a tax preference, and did not gain popularity among taxpayers at all and thus did not fulfil the function assigned to it. The purpose of the article is to describe the construction elements of the new form of taxation with an indication of the doubts arising in connection with its introduction. The article also attempts to evaluate the presented solutions.


Keywords


tax on ship construction or ship reconstruction; shipbuilding industry; taxpayers

References


LITERATURE

Błaszko A., Finanse publiczne. Komentarz do ustawy, Warszawa 2017.

Gomułowicz A., Klasyfikacja podatków, [in:] A. Gomułowicz, D. Mączyński, Podatki i prawo podatkowe, Warszawa 2016.

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LEGAL ACTS

Act of 14 June 1960 – Administrative Procedure Code (consolidated text Journal of Laws 2020, item 2056).

Act of 23 April 1964 – Civil Code (consolidated text Journal of Laws 2019, item 1145).

Act of 26 July 1991 on personal income tax (consolidated text Journal of Laws 2019, item 1387).

Act of 18 September 2001 – Maritime Code (consolidated text Journal of Laws 2018, item 2175).

Act of 11 March 2004 on value added tax (consolidated text Journal of Laws 2018, item 2174).

Act of 30 May 2008 on certain forms of support for innovative activity (consolidated text Journal of Laws 2019, item 1402).

Act of 27 August 2009 on public finance (consolidated text Journal of Laws 2019, item 869).

Act of 18 September 2011 on maritime safety (consolidated text Journal of Laws 2019, item 1452).

Act of 6 July 2016 on the mobilisation of shipbuilding and complementary industries (consolidated text Journal of Laws 2019, item 471).

Act of 6 March 2018 on the rules for participation of foreign entrepreneurs and other foreign persons in trade on the territory of the Republic of Poland (consolidated text Journal of Laws 2019, item 1079).

Regulation of the Prime Minister of 20 June 2002 on “The Principles of Legislative Technique” (consolidated text Journal of Laws 2016, item 283).

Regulation of the Minister of Development and Finance of 13 January 2017 on the declaration templates on the choice of flat-rate tax on the value of the sold production and declaration on the amount of this tax (Journal of Laws 2017, item 144).




DOI: http://dx.doi.org/10.17951/sil.2021.30.1.357-367
Data publikacji: 2021-03-31 14:40:44
Data złożenia artykułu: 2019-11-26 09:47:55


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