Środki wpływające znacząco na miks energetyczny państw objęte specjalną procedurą ustawodawczą w ramach polityki Unii Europejskiej w dziedzinie ochrony środowiska

Measures Significantly Affecting the Energy Mix of Countries Subject to a Special Legislative Procedure as Part of the European Union’s Environmental Policy. The objectives of the European Union’s energy and environmental policies are achieved through measures adopted on the basis of the Treaty on the Functioning of the European Union (TFEU), which in this respect provides in principle for the ordinary legislative procedure. In the case of environmental policy, a special legislative procedure is required to enact ‘measures significantly affecting a Member State’s choice between different energy sources and the general structure of its energy supply’. In the case of energy policy, competences in this respect belong essentially to the Member States. The aim of the article is to analyse the scope of competences in respect of the energy mix, and thus the correct legal basis and the scope of the unanimity requirement in matters relating to these EU policy areas. Particular attention was paid to distinguishing between the impact of regulations and the objectives pursued by them. The research hypothesis of the article is that the lack of an environmental goal for measures that have a significant impact on the energy mix of countries changes the required legislative procedure, hence the attempt was made to introduce such measures under the energy policy, not the EU environmental policy.

Prawo i Klimat 2(2/2022), 65-88
Karolina Tetłak

Podatkowy i konfiskacyjny charakter „pułapu dochodów rynkowych” uzyskiwanych przez producentów energii elektrycznej

"Tax and Confiscatory Nature of the ’Cap on Market Revenues’ Generated by Electricity Producers". The aim of the article is to analyse the provisions of Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices regarding the ’cap on market revenues’ of electricity producers and to determine the legal nature of this EU policy measure. The discussed instrument defines a mandatory revenue threshold that electricity producers can achieve, above which their takeover will take place. Two research hypotheses were put forward in the article: according to the first hypothesis, the cap on market revenues has a fiscal nature and a legal structure of a tax, and belongs to the category of public finance instruments that serve the purpose of redistribution of resources, i.e., their secondary transfer amongst entities operating on the market. The second research hypothesis of the article assumes that the cap on market revenues is confiscatory by nature. In the article, the typical features, functions and elements of the tax are discussed, distinguishing a confiscatory tax from a confiscatory tax rate. While the fiscal nature of the cap on market revenues may be unclear due to the wording of the term, the Regulation defines its objectives and structural elements which, if analysed, should allow the assessment of the tax nature of this measure regardless of the terms used.

Prawo i Klimat 1(1/2023), 65-88
Karolina Tetłak

Tax charges in the FIFA corruption scandal

On 27 May 2015, Richard Weber of the United States Internal Revenue Service, with Attorney General Loretta E. Lynch, announced charges against a number of FIFA officials. Fourteen people have been indicted in bribery and kickback schemes linked to corruption in the highest ranks of FIFA, global soccer’s governing body. The investigation, which involved coordi- nation with police agencies and diplomats in 33 countries, was described by law enforcement officials as one of the most complicated international white-collar cases in recent history. As in the case of Al Capone, it started off as a tax case and snowballed into a scandal that has rocked the soccer mafia to the core.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2015 (September), Vol. 6, No. 3

The French tax dumping for sports mega-events: fiscal exemption for UEFA EURO 2016 and beyond

The European football championship UEFA EURO 2016 is going to be held in France from 10 June till 10 July 2016. The French government has offered significant tax incentives to create a favorable tax regime for the tournament. Furthermore, the exemption measure extends to all sports mega-events held in France and awarded to the country by the end of 2017. This article explains that such tax dumping may help set France up for success in future bidding for international sports events.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2014 (March), Vol. 6, No. 1

Comments on selected 2014 updates on art. 17 of the OECD Model Tax Convention

This article is a joint contribution by some members of the "International Tax Entertainment Group" (ITEG). ITEG is a network of tax experts active in the entertainment sector, representing nine European jurisdictions (Belgium, France, Germany, Italy, the Netherlands, Poland, Portugal, Spain and UK). In the first meeting of ITEG the new developments in the OECD Model were presented. This article discusses the changes introduced to Article 17 of the OECD Model Tax Convention and its Commentary. Karolina Tetłak co-authored a section on the definition of entertainers and sportspersons.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2014 (March), Vol. 6, No. 1

The 2014 update to art. 17 of the OECD Model Tax Convention

On 15 July 2014 the OECD Council adopted the 2014 Update to the OECD Model Tax Convention (the 2014 Update). The Update includes a number of changes to Article 17 and its Commentary that were previously released for comments through the discussion draft “The application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention” (released on 23 April 2010). The background for these changes is provided in the report on “Issues related to Article 17 of the OECD Model Tax Convention”. This article discusses the changes introduced to Article 17 of the OECD Model Tax Convention and its Commentary and aims at examining the impact of these changes on the application of double tax treaties to sportspersons.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2014 (September), Vol. 5, No. 3

The Constitutional Review of the 2014 World Cup Law by the Brazil's Federal Supreme Court

On 7 May 2014 the Brazilian Federal Supreme Court (STF) declared that the General World Cup Law was constitutional. In this unprecedented decision the Court dismissed the claim filed on 17 June 2013 by the Brazilian public prosecutor, Roberto Gurgel. Attorney-General sought the suspension of four articles of the General World Cup Law: Article 23 in which the state assumed liability for damages relating to the event; Articles 37 and 43 that authorized the payment of prize money to former players from the Brazilian World Cup winning squads of 1958, 1962 and 1970; and Article 53 exempting FIFA from paying costs on lawsuits relating to the tournament. In his filing, Gurgel questioned the articles of the General World Cup law and contended that the law violates citizens' constitutional guarantee to equal treatment. The purpose of the legislation was to implement specific guarantees in relation to hosting the World Cup which Brazil promised to FIFA at the bidding stage.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2014 (June), Vol. 5, No. 3

UK tax breaks for the 2014 Commonwealth Games in Glasgow

Foreign sports stars competing at the 2014 Commonwealth Games, which are to be held in Glasgow, Scotland, will be exempt from taxation in the United Kingdom. The Finance Act 2013 contains measures to provide tax breaks for non-UK resident athletes involved in the 2014 Games in respect of income related to the event. To attract overseas sports heroes to the competition and ensure their smooth participation in the Games, the Government decided to provide an exemption from UK taxation for non-resident athletes on income related to their Glasgow 2014 performance.

EUROPEAN TAXATION 2013, Vol. 53, No. 5

Sochi 2014 Olympic Tax Legislation

The article outlines the details of the Sochi 2014 Olympic tax legislation, which has secured a highly favourable tax environment for the International Olympic Committee and its commercial partners, as well as athletes and other individuals involved in the preparation and staging of the Games.

EUROPEAN TAXATION 2014, Vol. 54, No. 4

UK tax breaks for the 2013 UEFA Champions League final

Football stars playing for overseas teams will be exempt from UK taxation when they participate in the 2013 UEFA Champions League final, held in London this year. The Finance Act 2012 contains measures to provide tax breaks for non-resident players and team officials of non-UK football teams involved in the 2013 Champions League final in respect of income related to the final. This article will discuss the tax aspects of the club tournament, with particular regard to the taxation of the football players and team officials who have been offered an exceptional tax treatment by the UK. The background story of the introduction of the special tax regime will also be presented.

EUROPEAN TAXATION 2013, Vol. 53, No. 5

Russian anti-tax law for the 2014 Sochi Olympic Games

Russian legislation, which criminalises the dissemination of "gay-propaganda” among those under 18, enacted several months before the 2014 Sochi Winter Olympic Games, has prompted a heated debate in the context of human rights. Interestingly, although the Olympic anti-tax law instituted for the most expensive Olympics in history is also controversial from a tax lawyer’s and taxpayer’s perspective, there has not been much discussion regarding the fiscal aspects of the Games. Apart from the enormous cost of staging the event, the general public is going to foot the tax bill for the International Olympic Committee (IOC) and businesses involved in the Olympic Games because the Russian government has offered a full tax exemption for the Olympics. Following the example of previous Games, the fiscal measures for the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi ensure a beneficial treatment for the tax-phobic IOC and its commercial partners, for whom the normal rules are being suspended for the period of the Games. The package of special tax arrangements for the 2014 Sochi Olympics likewise benefits numerous individuals officially involved in the organization of, and participation in, the Games. As a result, the Olympic tzars in Sochi have their own tax regime that suspends and/or compliments the general principles of taxation in force in Russia.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2014 (March), No. 1

The taxpayer as the unofficial sponsor of the London 2012 Olympic Games

The package of special tax arrangements for the 2012 London Olympics ensures a beneficial treatment for numerous people officially involved in the organization of, and participation in, the Games. British taxpayers may not realize that they are unofficial sponsors of the 2012 London Olympics. Sports fans and haters alike are going to foot the tax bill for the International Olympic Committee and businesses involved in the Olympic Games because the UK government has offered a full tax exemption for any Olympics-related income. However, unlike in the case of official sponsors, there has been no negotiation or a contract with the general public which has to cover the cost of a privately-held sports event. The bargaining power of the International Olympic Committee has enabled them to demand tax free treatment and an above the law position. As a result, the Olympic Games in London have their own tax regime that constitutes a departure from the general principles of taxation in force in England.

THE INTERNATIONAL SPORTS LAW JOURNAL 2013, Vol. 13, No. 1, p. 97

Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?

This article describes the procedure for concluding host city contracts, assesses the existing role of international sports organizations as rule-makers, and asks whether the commitment to offer sports mega-events a tax immunity amounts to the privatization of tax law. Two important intertwined aspects of such commitment include its public law nature, resulting from an agreement based on private law, and a potential violation of the principle of separation of powers with respect to the competence to enact tax law.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2012 (September), No. 3

Poland: Tax planning for incoming professional team sports players

This article is part of the comparative survey on tax planning for incoming professional team sports players. It discusses the tax treatment of team sports players under Polish tax law and gives some examples of tax planning solutions that can be implemented to reduce the tax burden of professional team sports players operating in Poland.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2012 (September), No. 3

Spain to win EURO 2012 for tax reasons if the boycotted final is moved to Poland

In view of the recent discussion regarding the boycott of the European Football Championship matches played in Ukraine, a proposal has been made to move the final match of the tournament to one of the Polish stadiums. Regardless of the political dimension of such a decision, it would have a considerable tax consequence for the players. If the final were relocated to Poland and won by Spain, its players would pay income tax on their winnings neither in Poland nor in Spain. The total lack of tax on premiums from UEFA would apply exclusively to this one national team and only if the final takes place in the territory of Poland.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2012 (June), No. 2

Tax exemptions for EURO 2012 in Poland and Ukraine

This article provides an overview of the special tax regimes applicable in Poland and Ukraine in conjunction with the EURO 2012 football tournament, in particular the tax treatment applicable to teams and their players, as well as exemptions for other persons working at the tournament.

EUROPEAN TAXATION 2012, Vol. 52, No. 6 (K. Tetłak, D. Molenaar)

The tax regime for UEFA EURO 2012

The upcoming European football championship UEFA EURO 2012 is jointly organized by Poland and Ukraine. Both countries have offered significant tax incentives to create a favorable tax regime for the tournament. This article discusses the procedure for introducing the regime and focuses on its legitimacy based on the public interest clause under Polish law.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2012 (March), No. 1

Poland: Comparative survey on VAT, sports and sports accommodations

This article regards the VAT treatment of sports activities in Poland. It covers tax rates applicable to sports activities and entrance tickets, transactions concerning the construction, renovation, purchase or lease of sports accommodations, canteen arrangements for sports clubs and VAT on services provided by sportsmen. The article is a part of a series of articles on the VAT on sports activities in Europe.

GLOBAL SPORTS LAW AND TAXATION REPORTS 2011 (December), No. 4

Tax Treatment of Team Performances under Article 17 of the OECD Model Convention

This article discusses the tax treatment of entertainment and sports team performances under Art. 17 of the OECD Model. A comprehensive description of tax implications of earning foreign income is provided for team members and teams. For the purposes of the analysis, team members have been divided into performing and non-performing employees, and performing and non-performing contractors. The review of the tax treatment of income earned by teams covers indirect payments to performers, income in respect of performance and non-performance profits. The discussion of the current international tax system for entertainment and sports teams is followed by an examination of the possible application of alternative taxation models, including those already used by the OECD Model in relation to other items of income. Proposals such as a modification of the scope of Art. 17, income and time thresholds, limitation of Art. 17 to certain situations and gross-basis taxation are considered.

WORLD TAX JOURNAL 2010 (Volume 2), No. 3