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Wyszukujesz frazę "special services" wg kryterium: Temat

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    Wyświetlanie 1-3 z 3
    Tytuł:
    Opinia prawna na temat zasad udostępniania pełnego zapisu posiedzenia Komisji ds. Służb Specjalnych
    Legal opinion on the rules for access to a complete record of the meeting of the Special Services Committee of the Sejm
    Autorzy:
    Odrowąż-Sypniewski, Wojciech
    Powiązania:
    https://bibliotekanauki.pl/articles/2216692.pdf
    Data publikacji:
    2016
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    classified information
    Sejm Committee
    Standing Orders of the Sejm
    Special Services
    Opis:
    It does not seem possible to formulate an exhaustive list of instances in which it would be permitted to make access to a complete records of the meeting of the Special Services Committee, marked as classified. Typical examples where such access is allowed include actions by the public prosecutor’s office taken within the framework of criminal proceedings and by special services for the detection of crime or actions related to the conduct of inspection under the Act on the Protection of Classified Information. The Marshal of the Sejm is a body competent for making decisions on the provision of classified documents providing the record of the Committee meeting. The head of one of the special services, who at the invitation of the Committee participated in the committee meeting, has the right to be acquainted with the text “working” or preliminary version of the minutes of the meeting. This, however, does not preclude that the activities of services (subordinate to him) provided for in the Act will require reading of the final text of the minutes marked as classified.
    Źródło:
    Zeszyty Prawnicze BAS; 2016, 3(51); 45-57
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Kontrola i nadzór nad cywilnymi służbami specjalnymi w państwie polskim w latach 1990–2016
    Control and supervision over civil special services in Poland between 1990 and 2016
    Autorzy:
    Jastrzębski, Robert
    Powiązania:
    https://bibliotekanauki.pl/articles/2211949.pdf
    Data publikacji:
    2018
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    special services
    Internal Security Agency
    Foreign Intelligence Agency
    Central Anticorruption Bureau
    State Protection Office
    parliamentary control
    Opis:
    The author discussed the matter of managing Polish special services, including the liquidation of the security service created in the period of the Polish People’s Republic and the establishment of the State Protection Office (SPO). The attention was paid inter alia to changes in the organization and in the scope of supervision over the SPO, which took place in 1996, as well as to the establishment in 1995 of the Sejm’s Special Services Committee. In 2002, the Internal Security Agency and the Foreign Intelligence Agency were established in the place of the SPO. Four years later, the Central Anticorruption Bureau was formed. The author came to the conclusion that changes in the scope of supervision and control over civil special services in the Polish state between 1990 and 2016 were connected, above all, to ongoing political events in Poland.
    Źródło:
    Zeszyty Prawnicze BAS; 2018, 4(60); 25-52
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opodatkowanie usług turystycznych w Niemczech – szczególna procedura VAT‑marża dla biur podróży
    Taxation of travel services in Germany – special VAT margin scheme for travel agents
    Autorzy:
    Mirek, Ireneusz
    Powiązania:
    https://bibliotekanauki.pl/articles/11542774.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    EU Law
    VAT
    the special VAT margin scheme
    travel agents
    travel services
    Germany (Federal Republic of Germany)
    Opis:
    The special VAT margin scheme for travel agents has its genesis in Art. 26 of the Sixth VAT Directive and now it is set out in Art. 306 to 310 of the Directive 2006/112. Where a travel agent, acting in his own name, uses the supplies and services of other taxable persons in the provision of travel facilities, all the transactions are to be treated as a single supply, subject to VAT in the travel agent’s Member State. The taxable amount is deemed to be the travel agent’s margin – the difference between the VAT‑inclusive cost to him of the supplies and services which he includes in the package which he sells and the price, exclusive of VAT, which he charges for that package. Some Member States, including Poland, apply the special VAT margin scheme regardless of whether the customer is actually the traveller or not (the customer approach). The remaining Member States, first of all Germany, apply the margin scheme only where the customer is the traveller (the traveller approach). That is why, it is necessary to analyse the German provisions on the VAT margin scheme.
    Źródło:
    Zeszyty Prawnicze BAS; 2014, 2(42); 11-44
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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