Search

Article 2025

Udokumentowanie otrzymania środków pieniężnych dowodem przekazania – glosa do uchwały Naczelnego Sądu Administracyjnego z dnia 20 marca 2023 r., III FPS 3/22, LEX nr 3508011

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

Usługa pobrania i przechowywania komórek macierzystych a zwolnienie z VAT – glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 15 marca 2018 roku, I FSK 750/16

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 2017

Podatkowoprawne instrumenty wspierania nowych inwestycji w programach pomocy regionalnej dla przedsiębiorców w wybranych „uchwałach pomocowych" gmin

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

Problematyka stosowania zwolnień w podatku od czynności cywilnoprawnych dla sp. z o.o.

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

Infrastruktura portowa jako przedmiot podatku od nieruchomości

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