Temat: fee - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Opłata i dotacja uzdrowiskowa – ewolucja unormowań prawnych
Fee And Spa Subsidy – The Evolution Of Legal Regulations
Autorzy:: Michalak-Trybus, Bogusława
Powiązania:: https://bibliotekanauki.pl/articles/911300.pdf
Data publikacji:: 2019-06-15
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:: local fees
spa fee
spa subsidy
health resort municipalities
Opis:: The legislator’s fee and spa subsidy established a source of income for a local government unit that has the status of a spa (health resort) municipality. The health resort municipality may collect the health resort fee from natural persons staying more than one day for health, tourist, leisure and training purposes in the area of the health resort, applying the allowances and preferences indicated in the relevant act implementing the own tasks in the scope of preserving the spa functions of health resort for the award of a spa subsidy from the state budget. Both sources of financing of the health resort municipality are the compensation for the lost income of the health resort municipalities due to statutory restrictions on the economic and investment development of this type of local government unit. Often there are conflicts of interpretation concerning the adoption and implementation of the collection of the health resort fee, as well as in matters concerning the rules, manner and purpose of the use of the fee and the health resort subsidy by the health resort municipalities. The aim of the article is to present the most important aspects of the essence and legal nature of the fee and spa subsidy. The legal basis defining the functioning of the fee and spa subsidy has been discussed in historical perspective, from the late nineteenth century to the present, in the context of the income component of the spa commune under the provisions of administrative and tax law. The research considerations were based on the review of legislative acts regulating this matter in the aspect of the repealed and applicable law and positions presented in the literature on the subject. Proposals for legislative changes in this area have been presented, simultaneously indicating the purpose and effects of the amendment.
Źródło:: Studia Prawa Publicznego; 2019, 2, 26; 137-158
2300-3936
Pojawia się w:: Studia Prawa Publicznego
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Obowiązek zwrotu nienależnie pobranego zasiłku chorobowego w związku z podjęciem pracy zarobkowej w orzecznictwie sądów powszechnych i Sądu Najwyższego
Obligation To Return Unduly Received Sick Pay In The Event Of Taking Up Paid Employment In The Judicial Decisions Of Common Courts And The Supreme Court
Autorzy:: Wojciechowicz, Joanna
Powiązania:: https://bibliotekanauki.pl/articles/911301.pdf
Data publikacji:: 2019-06-15
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:: local fees
spa fee
spa subsidy
health resort municipalities
Opis:: This paper deals with the problems relating to the obligation to return the sickness benefit in the event when an insured person takes up paid employment during confirmed incapacity for work due to illness. The reason for this analysis is the non-uniform or inconsistent practice of the Supreme Court. In the majority of its issued verdicts, the opinion of the Supreme Court is that the the claim for returning the undue bene-fit paid ought to be withdrawn and cancelled if there was no information provided in the instruction about the circumstances that may lead to the forfeiture of the entitlement to statutory sickness benefit under Article 17(1) of the Act of 25 June 1999 on cash benefits from social insurance in case of sickness and maternity. However, there is also a different standpoint according to which the lack of instruction is not a sufficient basis for adjudicating that the insured party is not obliged to return this benefit. In its judgments, the Supreme Court emphasises the importance of the way in which the insured person acts. Submitting a sick leave and performing paid work is tantamount to misleading the disability pension body as to the circumstances that determine the right to a sickness be-nefit. Divergences in the judicial decisions of the Supreme Court have an impact on the judgments issued by common courts, which results in different decisions in cases of identical factual status. The non-uni-form case law of common courts has a direct impact on the situation of individual beneficiaries. Despite the same factual circumstances some insured individuals have to return the benefit whereas others are exempted from this obligation. This creates secondary inequality of the insured persons who constitute a group of similar subjects and is inconsistent with the principle of equality expressed in Article 32 of the Constitution of the Republic of Poland.
Źródło:: Studia Prawa Publicznego; 2019, 2, 26; 159-173
2300-3936
Pojawia się w:: Studia Prawa Publicznego
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Opłata reklamowa jako instrument ochrony krajobrazu – uwagi de lege lata i de lege ferenda
Advertising fee as a tool for landscape protection - remarks de lege lata and de lege ferenda
Autorzy:: Gontowska, Sylwia
Kwaśniewski, Robert
Powiązania:: https://bibliotekanauki.pl/articles/1550188.pdf
Data publikacji:: 2018-03-25
Wydawca:: Państwowa Uczelnia Zawodowa we Włocławku
Tematy:: reklama
tablica reklamowa
urządzenie reklamowe
opłata reklamowa
opłaty lokalne
advertisement
billboard
advertising device
advertising fee
local fees
Opis:: W artykule podjęto próbę przedstawienia konstrukcji prawnej szczególnej daniny publicznej, wprowadzonej przez ustawodawcę ponad dwa lata temu, jaką jest opłata reklamowa. Opłata reklamowa to danina o charakterze fakultatywnym stanowiąca dochód budżetu gminy. Kwalifikowana jest ona do kategorii obciążeń publicznoprawnych nieruchomości. Publikacja ma na celu przedstawienie charakteru prawnego tej opłaty oraz wskazanie podstawowych problemów praktycznych powstających na etapie stosowania tych przepisów przez podmioty występujące w stosunkach podatkowoprawnych. Artykuł został wzbogacony o uwagi de lege ferenda, które po wprowadzeniu przez ustawodawcę zniwelują wątpliwości natury prawnej. Artykuł powstał w oparciu o analizę aktualnych przepisów ustawy o podatkach i opłatach lokalnych dotyczących opłaty reklamowej oraz bogatej literatury przedmiotu autorstwa cenionych teoretyków prawa podatkowego.
The article attempts to present the legal structure of the special public tribute, introduced by the legislature more than two years ago, which is the advertising fee. The advertising fee is an optional tribute constituting the income of the commune budget. It is qualified to the category of public real estate charges. The publication was aimed at presenting the legal nature of this fee and an indication of the basic practical problems arising at the stage of the application of those rules by operators occurring in relations tax and legal. The article has been enriched with the remarks de lege ferenda, which, when introduced by the legislature, eliminates doubts of a legal nature. The article was based on an analysis of the current provisions of the Local Taxes and Fees Act on advertising fees and rich literature of the subject of esteemed theorists of tax law.
Źródło:: Zeszyty Naukowe Zbliżenia Cywilizacyjne; 2018, 14, 1; 50-67
1896-4087
Pojawia się w:: Zeszyty Naukowe Zbliżenia Cywilizacyjne
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Przesłanka naruszenia interesu prawnego w przypadku wniesienia skargi na uchwałę dotyczącą opłaty miejscowej
Autorzy:: Kawalec, Sylwia
Powiązania:: https://bibliotekanauki.pl/articles/2197909.pdf
Data publikacji:: 2018-12-31
Wydawca:: Wydawnictwo Adam Marszałek
Tematy:: local climate fee
local fees
the resolutions of the local government authorities
complaint to administrative court
legal interest
Opis:: This article raises the issue of violation of legal interest which is crucial for the capacity to file complaints against the resolutions of the local government authorities concerning local climate fee. The author discusses the problem of local climate fee and its implementation as well as the legitimacy to file complaint. The article mainly deals with the problem of the meaning of the ‘violation of legal interest’ term during the court control of the acts of local law concerning local climate fee and includes a review of case law. The legal interest can be presumed as violated if someone is obliged to pay local climate fee or is a tax collector. It is also claimed that the applicant is entitled to demand the full legality of local climate fee which is also the part of the ‘violation of interest’ term.
Źródło:: Themis Polska Nova; 2018, 2(14); 137-151
2084-4522
Pojawia się w:: Themis Polska Nova
Dostawca treści:: Biblioteka Nauki

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