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Tytuł:
Opłaty lokalne. Niewykorzystane źródło dochodów gmin wiejskich w Polsce?
Local fees: unexploited source of revenues of rural municipalities in Poland?
Autorzy:
Budzeń, Daniel
Kańduła, Sławomira
Powiązania:
https://bibliotekanauki.pl/articles/2196952.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
rural municipalities in Poland
local fee
market fee
local and spa fee
advertising fee
dog ownership fee
Opis:
The article examines the scope of using local fees by Polish rural municipalities in the years 2015–2020. The first section contains a literature review, definitions and functions of local fees. The second one focuses on the powers of the local councils to establish local fees and their construction. Next, the results of the research conducted to verify the hypotheses are presented. The article concludes with recommendations which may encourage municipalities to collect local fees.
Źródło:
Studia BAS; 2021, 1(65); 203-227
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Charakter ekologiczny opłaty produktowej
Ecological character of a product fee
Autorzy:
Wróblewska, Dominika
Powiązania:
https://bibliotekanauki.pl/articles/499712.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
opłata
opłata produktowa
opłata ekologiczna
fee
product fee
environmental fee
Opis:
W niniejszym opracowaniu dokonano analizy opłaty produktowej ponoszonej w przypadku niezapewnienia wymaganego poziomu zbierania zużytych baterii i zużytych akumulatorów przenośnych. Ponadto podjęto próbę zdefiniowania terminu „opłata produktowa”. W opracowaniu przedstawione zostały także cechy tej opłaty oraz jej rola jako rodzaju opłaty ekologicznej. Podstawową metodą badawczą jest metoda analityczna uzupełniona przez metodę dogmatyczno-egzegetyczną. Analizie poddano przede wszystkim poglądy wyrażone w literaturze przedmiotu. Ponadto odwołano się do wykładni przepisów ustawy z dnia 24 kwietnia 2009 r. o bateriach i akumulatorach. Źródłem danych empirycznych były raporty o funkcjonowaniu gospodarki bateriami i akumulatorami oraz zużytymi akumulatorami sporządzone przez Głównego Inspektora Ochrony Środowiska za lata 2010-2014. W opracowaniu uwzględniono stan prawny na dzień 31 marca 2016 r.
The following paper analyzes the product fee incurred in case of not providing sufficient amount of collected waste batteries and waste portable rechargeable batteries. Moreover, the term “product fee” is also defined, as well as its features and function as a type of an environmental fee. The analytical method has been used as the primary research method, which has been supported by dogmatic and exegetical method. Mainly, the standpoints presented in the literature have been analyzed, and a reference has been also made to the interpretation of the Act of September 24, 2009 on batteries and rechargeable batteries. The main source of empirical data are the reports on the functioning of batteries and rechargeable batteries management and waste rechargeable batteries drawn up by the Chief Inspector for Environmental Protection for the years 2010-2014. The study takes into account the legal status as of March 31, 2016.
Źródło:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM; 2016, 6
2299-2774
Pojawia się w:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prawno-podatkowe aspekty poboru przez przedsiębiorców opłaty recyklingowej
Enterpreneurs collection of recycling fee — legal and tax aspects
Autorzy:
Kubista, Karolina
Kubista, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/46609163.pdf
Data publikacji:
2021-06-25
Wydawca:
Wydawnictwo Uniwersytetu Śląskiego
Tematy:
recycling fee
packaging
packaging management
recycling fee in taxes
recycling fee taxation
Opis:
The article deals with the issue of the recycling fee referred to in Article 40a of the Act of 13 June 2013 on Packaging and Packaging Waste Management (c.t. Journal of Laws of 2020, item 1114 as amended) from the legal and tax point of view, in particular the legal nature of the recycling fee, entities related to its collection, the subjective scope of the fee, the principles of its collection and the legal consequences of its collection for the obliged entrepreneurs.
Źródło:
Prawne Problemy Górnictwa i Ochrony Środowiska; 2021, 1; 1-20
2451-3431
Pojawia się w:
Prawne Problemy Górnictwa i Ochrony Środowiska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwość wyboru metody ustalania opłaty za gospodarowanie odpadami komunalnymi
Choosing the method for determining the communal waste management fee
Autorzy:
Bajor-Stachańczyk, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/2206414.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
commune
waste
fee
Opis:
The Act on Maintaining Cleanliness and Order in Communes provides the basis for choosing the method of determining the fee based on several criteria. It also states that a communal council may apply various criteria differentiating the rates of payment. According to the current case law of the Supreme Administrative Court, the communal council has no right to introduce an additional criterion – within the chosen method of determining the fee – i.e. a division of households into categories depending on the number of tenants. Though, it cannot be excluded that there is a possibility to differentiate the fee calculated as a product of the number of tenants in the given real estate and the sum of the fee when applying the number of tenants as a criterion of differentiation. It has to be stressed that the stance of acceptance of such differentiation may be questioned by supervisory authorities.
Źródło:
Zeszyty Prawnicze BAS; 2020, 1(65); 232-236
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwość poboru opłaty miejscowej od żeglarzy zawijających do portów lub przystani znajdujących się na wodach śródlądowych
The possibility of collecting a local fee from sailors calling at ports or harbours located in inland waters
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2216094.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fee
tax
sailing
Opis:
Imposing an obligation for a port or a harbour administrators to collect a local fee from crew members of inland ships (yachts), which are mooring there, is not sufficiently legally grounded in the Act on Local Taxes and Fees. Inland ports and harbours are not generally classified as hotel facilities, and thus do not fulfill the provisions of this Act with regard to the existence of conditions enabling individuals to stay for tourism, recreation or training purposes in a locality, where local payment was imposed.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 205-220
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opłata planistyczna oraz opłata adiacencka – uzasadnienie aksjologiczne i analiza porównawcza
Zoning fee and betterment fee – axiological justification and comparative analysis
Autorzy:
Sulczewska, Krystyna
Powiązania:
https://bibliotekanauki.pl/articles/595780.pdf
Data publikacji:
2014
Wydawca:
Łódzkie Towarzystwo Naukowe
Tematy:
nieruchomość
opłata adiacencka
opłata planistyczna
property
zoning fee
betterment fee
Opis:
The article mentions the issues of levies which are indispensable for a better fulfilment of public goals. A comparative analysis was conducted in relation to zoning fee and betterment fee (due to real property division, due to construction of technical infrastructure appliances or a road, with the use of the financial means of the State Treasury, local government units or from the budget of the European Union, as well as due to real property integration or division). The text describes the legal bases for both payments and their genesis. This material became the basis for drawing necessary conclusions and it presented the differences and common features of these legal institutions.
Źródło:
Studia Prawno-Ekonomiczne; 2014, XCII (92); 129-147
0081-6841
Pojawia się w:
Studia Prawno-Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rozwój sieci bankomatów w Polsce a opłaty interchange i surchange
ATM Network Development in Poland and ATM Interchange and Surcharge Fees
Autorzy:
Górka, Jakub
Powiązania:
https://bibliotekanauki.pl/articles/574690.pdf
Data publikacji:
2011-08-31
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
automated teller machines
ATM
cash
payment card
interchange fee
surcharge fee
Opis:
The article sets out to assess the development of Poland’s network of automated teller machines (ATMs) after a series of reductions in ATM interchange fees in the Visa and MasterCard systems in 2010. The author aims to determine how these reductions have influenced the development of the country’s cash dispenser network and analyzes whether or not ATM owners should be allowed to impose special surcharges on cash withdrawals under law. Moreover, based on empirical research conducted in 2010 and 2009, the author estimates the savings for consumers and banks resulting from the use of ATMs. Thanks to cash dispensers, consumers save time, while banks and the economy as a whole save money, Górka notes. The research makes use of foreign market experience, especially that gained in the United States, and of theoretical models developed in various research reports. The specific features of the Polish market are also taken into account. The author outlines the advantages and disadvantages of ATM surcharges, pointing out that, under the current economic conditions in Poland, following the interchange fee reductions, passing laws regulating the permissibility of surcharges would be beneficial to the development of the country’s ATM network, especially in rural areas and small towns. The development of the ATM network benefits both consumers and banks, the author says. Poland is a country in which cash payments continue to dominate and consumers need to have access to banknotes and coins, while cash dispensers are a relatively cheap channel of distributing cash, Górka says. Based on macroeconomic data for 2009, the author estimates that Polish consumers saved 22.4 million hours that year by withdrawing cash in ATMs instead of at bank branches, which means that the average consumer and bank product user saved 1 hour. The total cost savings of the Polish economy from the use of ATMs stood at 1.63 billion zlotys (about 400 million euros). The estimated cost savings for banks were 1.34 billion zlotys (around 340 million euros), according to Górka. An analysis of the Polish market data shows that the reductions in the interchange fees collected from ATM cash withdrawal transactions have directly led to a sharp decline in the profitability of the ATM business for banks and independent ATM deployers, who have recently been the main driving force behind the development of the ATM network in Poland. In the case of Poland, the possibility of charging special ATM transaction convenience fees does not necessarily mean that such fees will be charged to consumers, while they would help stimulate the market, according to the author. At the moment, interchange fees are low, Górka says, which discourages both banks and independent ATM deployers from investing in the development of the ATM network despite consumer expectations.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2011, 249, 7-8; 89-112
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wynagrodzenie za świadczenie usług prawnych. Glosa częściowo krytyczna do wyroku Sądu Najwyższego z dnia 3 czerwca 2019 r. (I NSNc 7/19, OSN IKNiSP 2020, nr 3, poz. 19)
Remuneration for the Provision of Legal Services: A Partially Critical Commentary on the Judgment of the Supreme Court of 3 June 2019 (I NSNc 7/19, OSN IKNiSP 2020, no. 3, item 19)
Autorzy:
Bucoń, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/31344089.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
success fee
attorney’s remuneration
fee amount
attorney-at-law
wynagrodzenie pełnomocnika
wysokość honorarium
radca prawny
Opis:
W glosowanym orzeczeniu Sąd Najwyższy potwierdził możliwość ustalania wysokości stawek za świadczenie usług prawnych w wysokości uzależnionej od wyniku sprawy (success fee). Przedmiotowe orzeczenie zasługuje na uwagę, gdyż ma doniosłe znaczenie dla praktyki prawniczej i judykatury w podobnych sprawach. Z jednej strony dotyka swobody kontraktowania w określeniu wysokości wynagrodzenia za usługę (w tym o zastępstwo procesowe), z drugiej zaś dotyczy ochrony zlecającego (często poszkodowanego wskutek czynu niedozwolonego). Nierzadko sam spór sądowy dotyczy roszczenia odszkodowawczego, którego domaga się poszkodowany czynem niedozwolonym. Mimo że Sąd Najwyższy nie odniósł się w uzasadnieniu wyroku do kwestii ustalenia górnej granicy wynagrodzenia za świadczenie usług prawnych (w szczególności wobec cywilnoprawnej instytucji wyzysku – art. 388 k.c., a także zasad współżycia społecznego – art. 5 k.c.), to w przeważającej mierze orzeczenie zasługuje na aprobatę.
Under the ruling which is the subject of this commentary, the Supreme Court confirmed the possibility to calculate the rates of legal-service fees in the amount depending on the result of a given case (a success fee). The said ruling deserves attention as it has a substantial importance for legal practice and case law in analogous matters. On the one hand, it refers to the freedom in determining the amount of remuneration for a given service (including court representation), and on the other hand, it addresses the issue of protecting the client (who is often an aggrieved party affected by a prohibited act). Litigation proceedings themselves often concern compensation claims filed by an aggrieved party affected by a prohibited act. Although the Supreme Court did not refer to the issue of establishing the upper limits of remuneration for legal services in the statement of reasons to the judgment (especially in relation to the civil law concepts of exploitation – Article 388 of the Civil Code, as well as the rules of social conduct – Article 5 of the Civil Code), the decision, in its essential part, deserves approval.
Źródło:
Studia Iuridica Lublinensia; 2023, 32, 5; 445-454
1731-6375
Pojawia się w:
Studia Iuridica Lublinensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Czy polski model pośrednictwa ubezpieczeniowego jest moralnie poprawny?
Is the Polish Model of Insurance Market Morally Fair?
Autorzy:
Stanny, Dominik
Powiązania:
https://bibliotekanauki.pl/articles/468798.pdf
Data publikacji:
2010
Wydawca:
Polska Akademia Nauk. Instytut Filozofii i Socjologii PAN
Tematy:
broker
agent
insurance market
brokers fee transparency
Opis:
The aim of this article is to present the problem of moral fairness of Polish insurance market. According to Polish law and Polish Brokers Code Of Conduct broker should act for the benefit of insured individuals. However, the fact that brokers are paid a courtage (broker fee) by insurers allows to doubt whether brokers always act genuinely for the benefit of their customers. Two different answers to the question were analysed: one suggested by P. Sukiennik and the other offered by J. Kliszcz. P. Sukiennik claims that broker fee must be transparent for clients. He thinks that the transparency results in lowering the total amount of commission and finally it increases the quality of brokerage. J. Kliszcz insists that nowadays regulation is sufficient in guarantying clients’ interests. He maintains that a client is not interested in getting to know the broker fee, but in lowering the total price of service. From the ethical point of view one can say that both authors tacitly accept the utilitarian perspective. However, they judge differently the existing practices and thus give different prescriptions.
Źródło:
Prakseologia; 2010, 150; 231-239
0079-4872
Pojawia się w:
Prakseologia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Egzekwowanie terminów realizacji inwestycji – dodatkowe opłaty roczne jako sankcja dyscyplinująca użytkowników wieczystych
Execution of Investments’ Implementation Deadlines – Additional Annual Fees as a Disciplinary Sanction for Perpetual Usufruct Right Holders
Autorzy:
Kisiel, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416980.pdf
Data publikacji:
2016-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
additional annual fee
disciplinary sanction
perpetual usufruct contract
Opis:
The article describes the system interpretation of the regulations related to the extension of deadlines for building development, setting an additional deadline and cancelation of contracts for perpetual usufruct, taking into account the objective of each of these regulations and the context of mutual relations among them. According to this interpretation, if the deadline for land development is missed, sanctions do not have to be automatically imposed. Perpetual usufruct right holders are allowed to apply for deadline prolongation, and to prove that the deadline could not have been met due to reasons beyond their control. If the application is rejected, which implies that the deadline was not met due to their own fault, the competent body cannot refrain from imposing one of the sanctions set forth in the act. Then, the competent body has to decide whether to impose an additional annual fee, or to cancel the perpetual usufruct contract.
Źródło:
Kontrola Państwowa; 2015, 60, 3 (362); 109-122
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza funkcjonowania nowego systemu opłaty eksploatacyjnej
The analysis of the new royalty system
Autorzy:
Szamałek, K.
Powiązania:
https://bibliotekanauki.pl/articles/2074406.pdf
Data publikacji:
2005
Wydawca:
Państwowy Instytut Geologiczny – Państwowy Instytut Badawczy
Tematy:
kopaliny
opłata eksploatacyjna
exploitation fee
royalties
mineral commodity
geological and mining law
execution of exploitation fee
functions of royalties
Opis:
Financing of geological activities has been based, to a certain extent, on exploitation fees (royalties) paid by every subject exploiting natural raw materials. The rate of exploitation fee varies depending of the kind of the raw material. An amendment made in 2001 to the Polish Geological and Mining Law introduced new crucial changes concerning the exploitation fee. The efficiency of the new exploitation fee (since 2001) system is thor-oughly analyzed in comparison to the old one. Finally, the role and functions of the royalties system is discussed, as well the necessity of future changes in the Geological and Mining Law.
Źródło:
Przegląd Geologiczny; 2005, 53, 4; 311--319
0033-2151
Pojawia się w:
Przegląd Geologiczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ustalanie opłaty planistycznej – procedura, przesłanki oraz propozycje zmian w obowiązującym prawie
Calculating the Re-zoning Fee – Procedure, Reasons, and Proposals for Changes in the Binding Law
Autorzy:
Padrak, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/416574.pdf
Data publikacji:
2015-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
re-zoning fee
municipality
spatial order
real-eastate
Opis:
The re-zoning fee is one of the revenues of municipalities. Nevertheless, municipalities usually do not obtain the expected revenue from re-zoning fees. This should be, primarily, attributed to the fact that estate owners withhold the sale of land until the claims for re-zoning fees expire, and to the relatively high effectiveness of appeals against the decisions on the basis of which fees are set. Another important factors are the following: abandoning the calculation and execution of re-zoning fees as a result of poor organisation of work, tardiness in issuing decisions on the fee that sometimes results in expiration of the claim, as well as insufficient and ineffective vindication. Due to the above reasons, the Supreme Audit Office has examined the issue of calculating and settlement and execution of the re-zoning fees. The article is an attempt to present the most significant legal questions related to re-zoning fees, to identify faulty regulations and to list changes in the binding law that NIK has proposed.
Źródło:
Kontrola Państwowa; 2015, 60, 2 (361); 116-131
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza opłaty intercharge
Intercharge fee analysis
Autorzy:
Ślażyńska-Kluczek, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/447130.pdf
Data publikacji:
2015
Wydawca:
Mazowiecka Uczelnia Publiczna w Płocku
Tematy:
intercharge fee
acquirer
payment institution
cashless payment
payment card
Opis:
Merchants that accepts non-cash payments are the sponsors for the cashless turnover in Poland. As they accept the card payment their income is reduced by the fee paid for the card issuers. The fee they pay is called the intercharge fee. It is the main part of service fees for card terminals maintenance. This fee is a burden for cashless turnover, discouraging merchants for card terminals installing. Moreover clients have reduced possibility of non-cash payments and are made to pay cash or find other stores that accept payments with the card. Intercharge fee in Poland used to be the highest in the whole European Union. The regulation dated of 29th of January 2015 reduced it. This regulation aim at increasing cashless payments and make Polish acquirers competitive on the European market.
Źródło:
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne; 2015, 2(22); 225-234
1644-888X
Pojawia się w:
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
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
Artykuł
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
Artykuł

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