Search Results - Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
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Metafory w projektowaniu interfejsów informacyjnych
Published in Toruńskie studia bibliologiczne (02-07-2024)“…Celem artykułu jest przybliżenie tematyki wykorzystania metafor w projektowaniu informacji, ze szczególnym uwzględnieniem interfejsów i nawigacji…”
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BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions
Published in Prawo Budżetowe Państwa i Samorządu (01-12-2023)“…The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the…”
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Helping to citizens of Ukraine with disabilities in connection with the armed conflict on the territory of this country - an analysis from the perspective of selected state units of the public finance sector
Published in Prawo Budżetowe Państwa i Samorządu (01-12-2023)“…The study focused on the financial and legal approach to issues related to hepling provided to Ukrainian citizens with disabilities in connection with the…”
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Tax instruments of environmental protection as seen in the example of tax reliefs associated with administration of real estate
Published in Prawo Budżetowe Państwa i Samorządu (01-12-2023)“…This study undertakes crucial subject matter, from a practical and theoretical angle, of tax instruments of environmental protection associated with broadly…”
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Defect in the procedure as a ground for invalidating the public procurement procedure
Published in Prawo Budżetowe Państwa i Samorządu (01-12-2023)“…Contracting authority in accordance with Art. 255 PPL is obliged to cancel the public procurement procedure in the event of any of the events listed in this…”
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Gloss on the judgment of the Supreme Administrative Court in Warsaw of 22 August 2023, III FSK 354/23
Published in Prawo Budżetowe Państwa i Samorządu (01-12-2023)“…Nature of the gloss: partially approving. The gloss relates to a judgment of the Supreme Administrative Court covering the issue of the intertemporal…”
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Polish and Lithuanian model of local self-government in historical perspective – a comparative analysis with special emphasis on the application of the civic budget
Published in Prawo Budżetowe Państwa i Samorządu (01-12-2023)“…Polish and Lithuanian local governments have similar historical conditions. However, presently, after dynamic political changes, the local government model in…”
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Succession of the right to comply with individual interpretations of tax law provisions and the protection resulting therefrom
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…This article concerns the issue of the succession of the right to comply with an individual interpretation and the protection provided on its basis. The…”
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Regulations on notional interest deduction (NID) – summary of 5 years of their enforcement
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…The article focuses on regulations which have been enforced for over five years. These regulations allow taxpayer to treat hypothetical interest related to the…”
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Taxes on money laundering as a source of state budget revenue
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…Money laundering is a phenomenon that needs to be considered from a multi-faceted perspective. Currently, legislation condemns behaviors that fulfill the…”
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Marek Słupczewski, Inference per analogiam in tax law, Publisher: Wolters Kluwer, Warsaw 2022, ISBN 978-83-8328-722-5, pp. 335
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…Marek Słupczewski’s book Inference per analogiam in tax law is an interesting and valuable attempt to conduct a scientific analysis of one of the methods of…”
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The quality of legal language of tax law: Something worth noting
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…The article is devoted to the problem of legal language and the various distortions that occur in the processes of using it. The author analyzes the most…”
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13
General or intentional nature of the dog ownership fee?
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…The fee for owning dogs is not of key importance for a local government unit. This fee is of a general nature and its nature not questioned. However, you can…”
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Special legal solutions in a field of the State Treasury guarantees in 2020–2022 – the problem of controlling an amount of potential liabilities
Published in Prawo Budżetowe Państwa i Samorządu (01-09-2023)“…The subject of the article is an analysis of State Treasury guarantees granted in the years 2020–2022 in the context of covering these liabilities with debt…”
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Fee for owning dogs - a levy of marginal importance or unused potential?
Published in Prawo Budżetowe Państwa i Samorządu (01-06-2023)“…The aim of the article is to demonstrate that fee for owning dogs, which is treated as a levy of marginal fiscal importance, should not be perceived solely…”
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Administrative fines for illegal use of the road lane. Outline of the problem
Published in Prawo Budżetowe Państwa i Samorządu (01-06-2023)“…The road lane, and in particular the public road are included in the so-called public roads. Without in-depth research, it can be said that they are the most…”
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The Mieroszewski Centre – legal and financial issues
Published in Prawo Budżetowe Państwa i Samorządu (01-06-2023)“…This article is about the Mieroszewski Centre, which is a state legal entity and considered a unit of the public finance sector. The paper presents the…”
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The Polish Institute of International Affairs: Its legal and financial issues
Published in Prawo Budżetowe Państwa i Samorządu (01-06-2023)“…This article concerns the Polish Institute of International Affairs, which is a state legal person and counts as a unit of the public finance sector. It has a…”
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An economic activity of a commune and tax on goods and services
Published in Prawo Budżetowe Państwa i Samorządu (01-06-2023)“…The commune is the basic unit of local government, implementing public tasks of various nature. In terms of non-authoritarian tasks, the commune manages its…”
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Tasks of a municipality in a field of municipal waste management fee
Published in Prawo Budżetowe Państwa i Samorządu (01-03-2023)“…Municipalities are entrusted with numerous tasks related to a municipal waste management. However, the implementation of these tasks is not possible without…”
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