Impôt forfaitaire sur le revenu des ecclésiastiques. Doutes d’interprétation et le postulat "de lege ferenda"
DOI:
https://doi.org/10.15633/ac.0413Abstract
La forme principale d’imposition des revenus des ecclesiastiques generes du fait de leur fonction est l’impot forfaitaire sur le revenu. L’acte legislatif comprenant des normes detaillees sur cette forme d’imposition des revenus des ecclesiastiques est la loi du 20 novembre 1998 modifiee, relative a l’impot forfaitaire sur le revenu concernant certains revenus des personnes physiques (Dz.U. n° 144, pos. 930 modifiee par la suite). Cet article se veut un essai d’interpretation des dispositions contestables de cette loi et la presentation de postulats adresses a l’intention du legislateur aux fins de but de preciser les dites dispositions. Les modifications proposees contribueront – selon l’auteur – a une plus grande coherence et clarte de la regulation juridique analysee et a une application identique dans la pratique par les organes fiscaux et les ecclesiastiques.
Downloads
Published
Issue
Section
License
Copyright (c) 2008 Dariusz Walencik
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain the copyright and full publishing rights without restrictions, and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
