Article 2026
Authors / editors: Krzysztof Krysiak
Published in: Acta Iuris Stetinensis
This study discusses the issue of unpaid leave. The author’s aim is to present the legal regulation in force and draw conclusions and postulates for future changes in this area. To this end, a research question is asking whether the current legal regulation favors the use of unpa…
DOI: 10.18276/ais.2026.58-06 · ISSN: 2083-4373
Article 2025
Authors / editors: Hanna Paluszkiewicz, Wiktor Gnych-Pietrzak
Published in: Acta Iuris Stetinensis
The purpose of this critical gloss is to present the issues related to the issue of documenting the receipt of monetary funds by donation as a condition for obtaining exemption from inheritance and donation tax. The main research objective of this study is to assess the current l…
DOI: 10.18276/ais.2025.53-10 · ISSN: 2083-4373
Article 2021
Authors / editors: Marzena Świstak
Published in: Acta Iuris Stetinensis
The health of EU citizens is undoubtedly one of political and social priorities. Therefore, for the benefit of the development of prevention and from the point of view of its innovativeness and the scope of its impact, it is essential to create a preferential legal and organisati…
DOI: 10.18276/ais.2021.35-09 · ISSN: 2083-4373
Article 2018
Authors / editors: Mieczysław Staniszewski
Published in: Studia Administracyjne
The basic function of taxes is fiscal function, because the main objective of imposing the obligation to pay taxes on the citizens is providing the funds necessary for sustaining a country. They also serve non-fiscal purposes. In such cases tax accumulation is used, including tax…
DOI: 10.18276/sa.2018.10-05 · ISSN: 2080-5209
Article 2018
Authors / editors: Nina Gallion
Published in: Przegląd Zachodniopomorski
As a result of missionary work and local assistance in 1140 a new bishopric was founded in Cammin, which from the very beginning was exempt [from tax], i.e. the only authority for it was the Pope. Such a situation gave rise to the question about the scopes of action of the bishop…
DOI: 10.18276/pz.2018.4-05 · ISSN: 0552-4245
Article 2017
Authors / editors: Zbigniew Ofiarski
Published in: Ekonomiczne Problemy Usług
A municipal council is authorized exclusively to enact fiscal and regulatory instruments supporting new investment under adopted regional aid programs. These may include exemptions from real estate taxation and taxation on certain means of transportation used by entrepreneurs who…
DOI: 10.18276/epu.2017.129-17 · ISSN: 1896-382X
Article 2017
Authors / editors: Katarzyna Święch-Kujawska
Published in: Acta Iuris Stetinensis
The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act. It can be considered the most beneficial tax pri…
DOI: 10.18276/ais.2017.20-02 · ISSN: 2083-4373
Article 2017
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
Activities of a limited liability company is associated with the continuing changes in the organizational structure and governance model trader. To do this, you must change the Ltd’ articles of association and make financial allocation of funds to shareholders of the company. The…
DOI: 10.18276/ais.2017.17-07 · ISSN: 2083-4373
Article 2017
Authors / editors: Wojciech Lewicki
Published in: Problemy Transportu i Logistyki
The article presents the considerations concerning the impact of legal regulations in the form of sectoral exemptions on the dynamics of the price differentiation of original spare parts for motor vehicles in Poland. In order to present the economic dimension of the research prob…
DOI: 10.18276/ptl.2017.38-06 · ISSN: 1644-275X
Article 2017
Authors / editors: GRZEGORZ BUCIOR, Karolina Gościniak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this article is to present the issues related to the taxation of the Port Infrastructure. The main context concerns the limitations in the application of tax exemptions that are observed in the activities of tax authorities. Design/methodology/approach – cri…
DOI: 10.18276/frfu.2017.88/1-02 · ISSN: 2450-7741
Article 2016
Authors / editors: Wojciech Lewicki
Published in: European Journal of Service Management
According to the existing legal regulations, car repair due to the accident damage is not the manufacturer’s warranty, in connection with this fact in such cases the insurance company thanks to the relevant EU regulations refunding the repair costs can also apply other categories…
DOI: 10.18276/ejsm.2016.19-07 · ISSN: 2450-8535
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