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Tytuł:
RÓŻNICE I PODOBIEŃSTWA POMIĘDZY CŁEM A PODATKIEM JAKO DANINAMI PUBLICZNYMI POBIERANYMI W MIĘDZYNARODOWYM OBROCIE TOWAROWYM – WYBRANE ZAGADNIENIA
DIFFERENCES AND SIMILARITIES BETWEEN CUSTOM AND TAX AS PUBLIC LEVIES COLLECTED IN THE INTERNATIONAL TRADE IN GOODS – SELECTED ISSUES
Autorzy:
Drozdek, Adam
Powiązania:
https://bibliotekanauki.pl/articles/512297.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Diecezjalne Adalbertinum
Tematy:
customs law
customs
tax
public levy
Opis:
The article constitutes another contribution to the debate regarding the place of customs in the system of public levies. Customs have been for ages seen as a benefit collected from persons trading internationally. Currently, the institution of customs as the only public levy collected by Polish customs au-thorities, contributes not only to the state budget, but it primarily constitutes income of a public-law union, that is, the European Union. Customs is fre-quently an element of trade policy of the European Union and predominantly provides protection for the Union market, it is aimed at preventing import of selected goods. Nevertheless, it has always performed a fiscal function as the public-law union’s income.
Źródło:
Studia Ełckie; 2017, 19, 1; 33 - 43
1896-6896
2353-1274
Pojawia się w:
Studia Ełckie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Legal and socio-economic problems that arise during the detection of signs of violations of customs rules, and identifying property which has no owner or owner who is unknown by border and fiscal authorities
Autorzy:
Havrik, Roman
Petrechenko, Svitlana
Powiązania:
https://bibliotekanauki.pl/articles/1933926.pdf
Data publikacji:
2020-12-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
customs control
border control
violation of customs rules
interaction
state border guard
customs
Opis:
In this research paper the author considers the problematic aspects of interaction of bodies (units) of state border protection and customs of the State Customs Service of Ukraine during the detection of signs of violations of customs rules, as well as the indentifying property that has no owner or owner unknown at border crossings. entry-exit checkpoint, in the controlled border area. At the same time, the current state of legal regulation of this issue, the main legislative developments in this area, which took place in connection with the joint order of the Ministry of Finance and the Ministry of Internal Affairs of Ukraine number 849/828, foreign approaches to cooperation between customs and border units. Based on the study, it was concluded that the issues of cooperation between state border guards and customs of the State Customs Service of Ukraine are regulated by the updated Procedure number 849/828, approved by a joint order of the Ministry of Internal Affairs and the Ministry of Finance of Ukraine. a number of powers from the administrative-operational group to draw up reports on administrative offenses, to send an act of detection, and on the property of the owner, who is unknown or as has no owner - transfer of property to the relevant department of the State Customs Service of Ukraine, to other officials of state border guards, and also extended the validity of this document not only to cases of violations of customs rules, property whose owner has no owner or whose owner is unknown, detected at checkpoints across the state border of Ukraine, but also for similar cases detected at the checkpoint of entry-exit, in the controlled border area. At the same time, the mentioned Procedure number 849/828 does not solve a number of urgent issues of such interaction, such as: insufficiently effective coordination of work of state border guards and customs of the State Customs Service of Ukraine on ensuring unity of customs and border control, impossibility to send a representative protection of the state border (units of protection of the state border) and customs of the State Customs Service of Ukraine, carrying out separate control in cases when it is necessary to carry out joint control, lack of interest in such interaction, lack of a specific list of reasons when a joint inspection should be conducted, lack of sanctions for failure to conduct a joint inspection in case of detection of goods moving in violation of customs rules and border legislation without sufficient reasons. Therefore, a solution to these problems is proposed.
Źródło:
Reality of Politics; 2020, 14; 45-57
2082-3959
Pojawia się w:
Reality of Politics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Забытая российская администрация - Правление Российских таможенных и торговых дел в Варшаве 1818-1822
Autorzy:
Górak, Artur
Powiązania:
https://bibliotekanauki.pl/articles/2041177.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
Russian Empire
Kingdom of Poland
administration
customs
customs border
customs policy
Imperium Rosyjskie
Królestwo Polskie
administracja
celnictwo
granica celna
Opis:
Końcowa faza wojen napoleońskich wiązała się z gwałtownymi przemianami w Europie Środkowej. Poza zmianami granic równie ważne były gruntowne reformy zarządzania państwem przeprowadzone także w Imperium Rosyjskim. Jednym z ważnych elementów tych przemian było określenie statusu Księstwa Warszawskiego w stosunku do Imperium. Artykuł przedstawia krótki, ale burzliwy i pełen wahań, proces organizacji administracji celnej na zachodniej lądowej granicy Imperium Rosyjskiego. Praktycznie nieznany w polskiej historiografii Zarząd Rosyjskich Spraw Celnych i Handlowych w Warszawie jest świadectwem pierwszej próby włączenia tego terytorium do rosyjskiego obszaru celnego, co ostatecznie dokonało się w 1851 r.
The final phase of the Napoleonic Wars was associated with rapid changes in Central Europe. Apart from the border changes, the thorough reforms of state management carried out in the Russian Empire were also valid. One of the important elements of these changes was the determination of the status of the Duchy of Warsaw in relation to the Empire. The article presents a short, but turbulent and hesitant process of organizing the custom administration on the western land border of the Russian Empire. The Board of Russian Customs and Trade Affairs in Warsaw, practically unknown in Polish historiography, is a testimony to the first attempt to incorporate this territory into the Russian customs area, which finally took place in 1851.
Źródło:
Res Historica; 2021, 51; 339-371
2082-6060
Pojawia się w:
Res Historica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Raising and Educating Children in a Roma Family to Practice their Faith Through Roma Customs
Autorzy:
Budayová, Zuzana
Roubalová, Marie
Garcia Martin, José
Grežo, Henrich
Cilingiri, Julinda
Powiązania:
https://bibliotekanauki.pl/articles/18734476.pdf
Data publikacji:
2023
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
education
customs
faith
God
family
Opis:
Aim. The main aim of the paper is to highlight the education of children in Roma families to practice their faith through Roma customs. The authors identify the practice of faith in Roma holidays which are baptism, sacrament of Eucharist and Confirmation, funeral. Methods. The authors use the literary-descriptive method which they use for analytical-synthetic gathering of professional and scientific knowledge. They overlap these with the practical field empirical experience of the authors dealing with the issue. Results. The Roma family is a patriarchal constitution ensuring the transmission of the cultural and customary heritage of the Roma. Through education by imitation, children learn through the customs and habits of their relatives to observe and practice the faith, thus ensuring the continuation of the family line in a living faith. Conclusion. The Roma have adopted majority Christianity in Slovakia as their own. However, Roma groups retain their customs and rituals, which they have incorporated into their religion and practice of faith. For the Roma, religion and its association with customs and traditions is a connection to God. Therefore, these rituals need to be observed in order to be handed down to the next generation.
Źródło:
Journal of Education Culture and Society; 2023, 14, 2; 456-467
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tradycje i obyczaje szkolne w „pamięci” nauczycieli oraz uczniów na terenie zaboru austriackiego
Polish traditions and customs in schools under Austrian annexation in the light of the diaries and memoirs of teachers and students
Autorzy:
Grabowska, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/957074.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
tradition
customs
school community
diaries
memoirs
Opis:
The purpose of this article is to explore the traditions and customs commemorated by the school community from the Austrian annexation. It presents their involvement in the celebration of national anniversaries (e. g. the adoption of the Constitution of May 3, the battle of Raclawice, uprisings) and religious ones (including Christmas, Easter, Corpus Christi, All Souls’ Day). On the other side, it shows events associated with Polish education (e. g. National Commission of Education day) and also the functioning of the school (school anniversaries, the day of the patron saint of the school). It takes into consideration the ways of commemorating the achievements of people who contributed to the history of Polish learning and culture (e. g. Tadeusz Kościuszko, Adam Mickiewicz, Juliusz Słowacki). In addition, it explores the attitudes of the teachers to Polish traditions and customs. The above issues are illustrated on the basis of selected diaries and memoirs written by pupils and teachers.
Źródło:
Biuletyn Historii Wychowania; 2014, 31; 177-189
1233-2224
Pojawia się w:
Biuletyn Historii Wychowania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Customs duties due to COVID-19 extra shipping costs. A force majeure?
Autorzy:
Wagner, Omer
Powiązania:
https://bibliotekanauki.pl/articles/2141153.pdf
Data publikacji:
2021
Wydawca:
Fundacja Centrum Badań Socjologicznych
Tematy:
customs
valuation
transport
COVID-19
Israel
Opis:
Sea freight prices have risen sharply due to the COVID-19 crisis, global shortages of ships, declining competition in the field, and containers of contagious demand. In Israel, the value for customs purposes includes the transportation costs, as in Singapore and the majority of the states. On the contrary, the United States, Australia and New Zealand, have chosen to exclude transportation costs for customs value purposes. Therefore, the increase in transportation costs leads to the increase in the value of goods for customs purposes. This increase lead to an additional collection of customs duties in Israel. The Israeli Law allows the state to facilitate importers and waive the extra customs duties, and similar and other facilitations have been made in the past, for example, in a war or strike situation. Therefore, all that is required is the flexibility and activation of goodwill on the part of the State when interpreting the Law to relieve the importers from extra duties caused by the COVID-19 crisis.
Źródło:
Journal of Sustainable Development of Transport and Logistics; 2021, 6, 2; 143-149
2520-2979
Pojawia się w:
Journal of Sustainable Development of Transport and Logistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Priče iz folklorne tradicije poluotoka Pelješca
Tales from the Folklore Tradition of the PelješacPeninsula
Autorzy:
Tomelić Ćurlin, Marijana
Ćurković, Dijana
Powiązania:
https://bibliotekanauki.pl/articles/635518.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
folklore
folktales
Pelješac
beliefs
customs
tradition
dialect
Opis:
The paper presents a research of Croatian folklore tradition of the central part of the Pelješac peninsula included various aspects of traditional culture: from legends, beliefs and customs to poems, stories, adverbs, etc. A special regard was given to the beliefs in the supernatural forces. The main purpose of the paper is to show that folklore tradition is not a relic of the past, but rather a natural part of life in this community. 
Źródło:
Poznańskie Studia Slawistyczne; 2012, 3
2084-3011
Pojawia się w:
Poznańskie Studia Slawistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Los españoles residentes en Polonia y su imagen del país de acogida
Autorzy:
Nalewajko, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/2080938.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warszawski. Wydział Neofilologii
Tematy:
Spaniards
Poles
culture
attitudes
customs
social interaction
Opis:
The article discusses the group of Spaniards residing in Poland. Although the group is not very numerous, its presence in the country constitutes a new phenomenon, hitherto rarely analysed. In addition to the only existing study of the subject, the article is based on interviews conducted with Spanish immigrants and on the contents of the monthly review published by Spanish editors in Poland. The article not only presents characteristics of the group of young Spaniards on the move, but also intends to reconstruct the way they perceive the host country and its inhabitants, stressing the differences between Polish and Spanish social attitudes and customs that influence the process of adaptation of Spanish immigrants in Poland.
Źródło:
Itinerarios; 2016, 24; 281-207
1507-7241
Pojawia się w:
Itinerarios
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Odczłowieczeni biorą rewanż (Kilka refleksji i sporo wypisów z książki Doroty Kotas Cukry)
The dehumanized take revenge (A few reflections and a lot of excerpts from Dorota Kotas Sugars)
Autorzy:
Gębala, Stanisław
Powiązania:
https://bibliotekanauki.pl/articles/29519894.pdf
Data publikacji:
2021-12-14
Wydawca:
Uniwersytet Bielsko-Bialski
Tematy:
Dorota Kotas
dehumanizacja
rodzina
obyczajowość
dehumanization
family
customs
Źródło:
Świat i Słowo; 2021, 37, 2; 359-367
1731-3317
Pojawia się w:
Świat i Słowo
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Jerzy Harasymowicz - poeta pogranicza
Jerzy Harasymowicz - poet boundary
Autorzy:
Ksenicz, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/482039.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warmińsko-Mazurski w Olsztynie
Tematy:
tradition
Beskid Niski
folk culture
customs
religions calendar
Opis:
The article tries to show Harasymowicz as a poet working under the influence of two cultures. In his poetry relations of Polish and Ukrainian cultures are shown on the cultural and historical background, which are even evident in his first volume of poetry which was published in 1956. The geographical area of the Carpathian mountains and Low Beskids hold a special place in his poetry. Family tradition, objectivity of the poet and his delight in mountain scenery for „the dream and a fairy-tale world” created a metaphorical image of the area and people living in it.
Źródło:
Acta Polono-Ruthenica; 2016, 1, XXI; 185-193
1427-549X
Pojawia się w:
Acta Polono-Ruthenica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Špecifiká komunikácie pri poskytovaní ošetrovateľskej starostlivosti o pacienta s moslimským vyznaním
Autorzy:
Gulášová, Ivica
Powiązania:
https://bibliotekanauki.pl/articles/2131159.pdf
Data publikacji:
2016
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
multicultural and healthcare communications
Islamic religion
customs
taboos
Opis:
A part of the quality of nursing care is communication. Communication is social interaction in which knowingly or unknowingly transmit the information. It is conditioned not only the material and technical equipment, but also professional approach to patient nurse. Slovak Republic from the entry into the European Union annually recorded an increasing number of foreigners residing lawfully in its territory. Number of foreigners in Slovakia is increasing. At the forefront it is therefore increasingly multicultural receives care and communication. Communication is an everyday part of nurse ́s work and is essential to establish a relationship nurse - patient. Contact with foreigners, emphasis is placed on the importance of multicultural communication and communication skills of nurses, which should be followed when communicating with foreigners. For effective communication with foreigners need a deeper knowledge and understanding of their culture. Each patient must be understood individually to have the communication has benefited. The authors deals with specifics of communication in the treatment of patients / patient with the muslim religion. It is important to realize that the islamic religion has some differences from Christianity. To be a Muslim patient care effective, we must be aware of how islam affects the daily lives of Muslims. The best way to respect cultural traditions is a will for understanding and tolerance.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2016, 3(22); 51-56
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rośliny w zwyczajach i obrzędach mieszkańców województwa śląskiego. Tradycja i współczesność
Plants used in the Customs and Rituals of the Inhabitants of the Province of Silesia. Tradition and Modernity
Autorzy:
Skonieczna-Gawlik, Dobrawa
Powiązania:
https://bibliotekanauki.pl/articles/2057021.pdf
Data publikacji:
2015-12
Wydawca:
Muzeum "Górnośląski Park Etnograficzny w Chorzowie"
Tematy:
herbalism
customs
rites
annual rites
ziołolecznictwo
zwyczaje
obrzędowość doroczna
obrzędy
Opis:
To this day plants are present in many annual and family rituals and customs. Except for the belief in their medical powers, plants were also often attributed with magical properties. Hence they were used to ward off disease or protect animals, people and homes from evil spirits. Herbs sprinkled with holy water by a priest acquired a special power. Thus they were granted with even greater causative power and played an important role in the later magical treatments. To this date, there are still several religious occasions during which people may consecrate plants, that are: Easter Sunday, the Feast of Corpus Christi or the day of the Assumption of the Blessed Virgin Mary. Although the faithful continue to bring to bouquets or garlands to temples, their religious and magical role gradually sinks into oblivion. Today, hardly anyone sets an Easter palm in a window during a storm, moxibusts cows with smoke from herbs consecrated on August 15 as noone prepares infusions from these herbs. However, in some places people still practice swallowing consecrated willow catkins, eating consecrated apples in order to protect themselves from diseases of the throat or they set crosses made of twigs consecrated on the Palm Sunday in fields to protect them from hail. But those old customs are slowly fading away. This article is an attempt to gather information about the past and currently cultivated customs and rites concerning the use of plants not only due to their therapeutic properties, but especially due to their religious and magical powers.
Do dnia dzisiejszego w wielu obrzędach i zwyczajach dorocznych, jak i rodzinnych, obecne są rośliny. Obok aspektu leczniczego roślinom tym przypisywano również właściwości magiczne, wykorzystywano je do odpędzania chorób lub zabezpieczania zwierząt, ludzi oraz domostw przed złymi mocami. Zioła skropione wodą święconą przez kapłana nabierały szczególnej mocy, uzyskiwały większą siłę sprawczą i pełniły ważną funkcję w późniejszych zabiegach magicznych. Do chwili obecnej okazji do święcenia roślin w kościele jest kilka: Niedziela Wielkanocna, uroczystości Bożego Ciała czy dzień Wniebowzięcia Najświętszej Marii Panny. Wierni nadal przynoszą do świątyni bukiety lub wianki, lecz ich wierzeniowo-magiczna rola coraz bardziej odchodzi w niepamięć. Obecnie mało kto wystawia palmę wielkanocną do okna w trakcie burzy, nie okadza krów dymem z ziela poświęconego 15 sierpnia i nie przygotowuje z tych roślin naparów. Gdzieniegdzie jeszcze połyka się poświęcone bazie czy zjada poświęcone jabłko, aby uchronić się od chorób gardła lub też zatyka się krzyżyki z gałązek poświęconych w Niedzielę Palmową w pole, aby ochronić je przed gradobiciem. Ale i te dawne zwyczaje powoli odchodzą w niepamięć. Artykuł ten jest próbą zebrania informacji o zwyczajach i obrzędach, w których dawniej i częściowo jeszcze obecnie stosowano rośliny nie tylko z uwagi na ich aspekt leczniczy, ale przede wszystkim magiczno-wierzeniowy.
Źródło:
Rocznik Muzeum "Górnośląski Park Etnograficzny w Chorzowie"; 2015, 3, 3; 103-123
2353-2734
Pojawia się w:
Rocznik Muzeum "Górnośląski Park Etnograficzny w Chorzowie"
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O wyglądzie stołów pańskich i chudopacholskich w powieściach saskich J. I. Kraszewskiego słów kilka
On the gentry’s and impoverished noblemen’s tables in J. I. Kraszewski novels
Autorzy:
Modlińska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/451219.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Rzeszowski. Wydawnictwo Uniwersytetu Rzeszowskiego
Tematy:
customs
novel
Kraszewski
Old Polish table
obyczaje
powieść
staropolski stół
Opis:
Józef Ignacy Kraszewski is most notably known as a history enthusiast; however, he was also a knowledgeable observer of 18th century customs and the everyday life of certain social groups. One has grounds to say that the period in which he lived – namely the Saxons era, in which people led colorful social lives – was conducive to his interest. Also, the writer’s personal experiences are not without significance, especially his childhood and stay in Romanów, where Kraszewski familiarized himself with the rules of etiquette by which the gentry abode. Yet another interest that contributed to the accurate description of 18th century customs was the fact that the writer was a bibliophile. Looking through the Dresden archives, Kraszewski got a clear picture of the life of the society which allowed him to aptly depict the flavor of those times in his artistic work. Among a number of social niceties, Kraszewski paid special attention to the customs connected with the Old Polish dining table, namely its decorative qualities created by an abundance of crystal, trinkets, flowers, table linen, porcelain figurines and bright tablecloth. Finally, tableware seems to be part and parcel of such depictions.
Źródło:
Tematy i Konteksty; 2015, 10, 5; 246-257
2299-8365
Pojawia się w:
Tematy i Konteksty
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Słownictwo z zakresu zwyczajów i obrzędów jako przyczynek do badań współczesnego stanu gwar społeczności ukraińskiej na Warmii i Mazurach
Vocabulary concerning customs and rituals as prolegomena to the research into the current state of dialects of the Ukrainian community in Warmia and Mazury
Autorzy:
Czetyrba-Piszczako, Mirosława
Powiązania:
https://bibliotekanauki.pl/articles/482223.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Warmińsko-Mazurski w Olsztynie
Tematy:
Warmia and Mazury
Ukrainian dialect
bilingualism
linguistic assimilation
traditions
customs
Opis:
The article analyses the speech of the Ukrainian community in Warmia and Mazury after 65 years of its existence in an alien linguistic milieu, which additionally has not been conducive to its religious, political and cultural life. It was the aim of the author to determine the present state of Ukrainian dialects in the constantly growing linguistic pluralism which leads to linguistic assimilation. The research material was collected in the group of respondents who were interviewed by the author. The author limited the range of conversation topics to vocabulary connected with cultivating customs and traditions of different festivals as well as rituals connected with wedding, baptism and funeral. The performed analysis shows that the processes of assimilation threaten both city dwellers as well as villagers. Still, in villages these processes are less visible and even postponed by one generation.
Źródło:
Acta Polono-Ruthenica; 2015, 1, XX; 157-167
1427-549X
Pojawia się w:
Acta Polono-Ruthenica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cło jako źródło dochodów budżetowych w świetle ustawy o finansach publicznych
Customs duty as a source of budget income in view of the Act on Public Finances
Autorzy:
Drozdek, Adam
Powiązania:
https://bibliotekanauki.pl/articles/1596378.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
customs
public tribute
public finance
cło
danina publiczna
finanse publiczne
Opis:
Problematyka niniejszego artykułu koncentruje się na analizie cła jako daniny publicznej, będącej źródłem dochodu Polski oraz organizacji międzynarodowej – UniiEuropejskiej. Krajowy ustawodawca, określając katalog dochodów publicznych w art. 5 ust. 2 pkt 1 u.f.p., nie wymienia wprost ceł jako daniny publicznej, która wchodzi w zakreskatalogu dochodów publicznych. O wyróżnieniu cła jako daniny publicznej spośród innych danin publicznych decyduje to, że jest jedynym świadczeniem stanowiącym nie tylko źródło dochodu budżetu Polski, ale także budżetu unijnego. Cło pełni także funkcję prohibicyjną, która realizowana jest przez utrudnienie, a nawet uniemożliwienie napływu towarów z zagranicy.
The topic of this article focuses on the analysis of customs duty as public levy constituting a source of income for Poland and an international organisation – the EuropeanUnion. While defining a catalogue of public incomes in article 5, section 2, point 1 of the Act on Public Finances, the national legislator does not directly list customs duties as a public levy included in the public incomes catalogue. Customs duty is defined as one of public levies, since it is the only benefit constituting not only the source of income for Poland’s budget, but also for the budget of the European Union. Furthermore, customs duty fulfils a prohibition function through hindering and even preventing inflow of goods from abroad.
Źródło:
Acta Iuris Stetinensis; 2016, 14, 2; 55-73
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 46

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