Object's details: Orders placement and execution of transactions in the stock market for purposes of tax optimisation and the criminal market manipulation pursuant to art. 183 section 1 of Polish Trading in Financial Instruments Act

Provider:Akademicka Platforma Czasopism

Description

Title:
Orders placement and execution of transactions in the stock market for purposes of tax optimisation and the criminal market manipulation pursuant to art. 183 section 1 of Polish Trading in Financial Instruments Act
Creator:
Bojarski, Janusz;
Kalinowski, Marek
Description:
The article analyse the criminal relevance of orders placement and execution of transactions in the stock market undertaken for purposes of tax optimisation. Firstly, the authors analyse the legal description of the prohibited act of market manipulation. Secondly, the authors address the issue, whether in the light of article 39 section 2 no. 1 of Polish Trading in Financial Instruments Act tax optimisation may constitute a justifiedcause to place orders and execute transactions in the regulated stock market. Finally, the authors come to the conclusion that orders placement or execution of transactions in the stock market, which is undertaken for purposes of tax optimisation, does not constitute a prohibited (criminal) act.;
Przedmiotem artykułu jest analiza karalności składania zleceń lub dokonywanie transakcji na rynku w celu dokonania optymalizacji podatkowej. W pierwszej kolejności autorzy analizują opis czynu zabronionego polegającego na manipulacji. Następnie zajmują się kwestią, czy w świetle art. 39 ust. 2 pkt 1 ustawy o obrocie instrumentami finansowymi zamiar dokonania optymalizacji podatkowej może zostać uznany za uprawniony powód składania zleceń oraz dokonywanie transakcji na rynku regulowanym. Ostatecznie autorzy dochodzą do wniosku, że składanie zleceń lub dokonywanie transakcji na rynku w celu dokonania optymalizacji podatkowej nie stanowi czynu przestępnego.
Object availability:
free access
Rights:
Prawa autorskie (c) 2017 Studia Iuridica Toruniensia
Date:
2017.02.01
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion
Language:
Polish
Source:
Studia Iuridica Toruniensia; Tom 18 (2016): Tom XVIII; 29-45;
Studia Iuridica Toruniensia; Vol. 18 (2016): Tom XVIII; 29-45;
2391-7873;
1689-5258
Format:
application/pdf
Publisher:
Uniwersytet Mikołaja Kopenika w Toruniu
Relation: https://apcz.umk.pl/SIT/article/view/SIT.2016.002/10882
Subject:
prawo karne;
manipulacja rynkowa;
optymalizacja podatkowa;
criminal law;
market manipulation;
tax optimisation
Identifier: https://apcz.umk.pl/SIT/article/view/SIT.2016.002
Data provider:
Akademicka Platforma Czasopism

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