Z problematyki opłaty skarbowej

Abstract

Stamp duty may be defined as a monetary, obligatory and non-refundable category provided for by the law in exchange for performances of the State towards a given person. Stamp duty differs from taxes in being levied for valuable consideration. The article presents the evolution and evaluation of stamp duty in Polish statutory law. In legal texts as well as in case law the term „stamp duty" is used indiscriminately. Some payments called „stamp duty" are in fact taxes on non-professional or even professional activity. In turn, stamp duties „sensu stricto" appear in cases when they are considerations for particular activities of State organs (e.g. a consideration for examining a case or issuing a decision).