Autor: Zając-Wysocka, Justyna - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: NSA: instytucja kultury nie musi stosować prewspółczynnika VAT
The Supreme Administrative Court: the cultural institution does not have to apply VAT pro rata proportion
Autorzy:: Zając-Wysocka, Justyna
Baj, Marcin
Powiązania:: https://bibliotekanauki.pl/articles/28761682.pdf
Data publikacji:: 2021-09-27
Wydawca:: Instytut Studiów Podatkowych Modzelewski i wspólnicy
Tematy:: podatek od towarów i usług
prewspółczynnik
instytucja kultury
reklama
czynności niepodlegające VAT
VAT
pro-rata proportion
cultural institution
advertisement
activities not subject to VAT
Opis:: W niniejszym artykule autorzy poruszają kwestię stosowania prewspółczynnika VAT w instytucjach kultury. Omawiają wyrok NSA z dnia 8 lipca 2020 r. (I FSK 473/18)1 i prezentują argumenty przemawiające za tezą, że instytucja kultury nie jest zobligowana do stosowania tego mechanizmu w swoich rozliczeniach VAT.
This article discusses the issue of application of the VAT pro rata proportion in cultural institutions. The authors discuss the judgment of the Supreme Administrative Court of 8 July 2020 (I FSK 473/18) and present arguments supporting the thesis that a cultural institution is not obliged to use this mechanism in its VAT settlements.
Źródło:: Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych; 2021, 9(301); 100-101
1427-2008
2449-7584
Pojawia się w:: Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Comparative analysis of natural and artificial regeneration in Nowa Dęba Forest District
Autorzy:: Długosiewicz, Justyna
Zając, Stanisław
Wysocka-Fijorek, Emilia
Sułkowska, Małgorzata
Powiązania:: https://bibliotekanauki.pl/articles/2042471.pdf
Data publikacji:: 2019
Wydawca:: Instytut Badawczy Leśnictwa
Tematy:: Scots pine
natural regeneration
artificial regeneration
costs
effectiveness assessment
Opis:: New challenges related to the multifunctional role of forests in consideration of both natural environment and economy come into view sequentially. In current forestry practice, an important element is not only the quality of forest cultivations (silvicultural aspect) but also the costs incurred for their production and tending (economic aspect). The main purpose of this article is to show the prospect of increasing positive silvicultural effects depending on the method used in management of Scots pine stands under given site conditions. The comparative analysis was carried out using the study results obtained in the Forest District Nowa Dęba and those presented in other relevant studies. In the present study, we examined whether the site conditions have significant effects on silvicultural and economic effectiveness of regeneration and development of Scots pine stands or those predominated by Scots pine in the initial stages of stand growth. Significance of the regeneration method effects on growth characteristics of Scots pine regeneration as well as the costs of forest cultivation management was analysed. The study on silvicultural and economic effectiveness was carried out in the Forest District Nowa Dęba. The results obtained showed that using Scots pine natural regeneration under the conditions of fresh coniferous forest site and fresh mixed coniferous forest site was the way of management based on reason. This was supported by both the values of regeneration growth parameters and silvicultural quality along with clearly lower expenditures incurred to achieve these effects. In wet mixed coniferous site, Scots pine seedlings regenerated naturally; however, the results indicated their lower silvicultural quality and growth parameter values when compared to those artificially regenerated. In fresh mixed broadleaved forest site, equally for silvicultural and economic reasons, the more optimal option was to regenerate forest using traditional planting material as natural Scots pine regeneration showed lower silvicultural effects. The unit costs of regeneration and maintenance of stands with self-sown Scots pine in fresh mixed broadleaved forest site were higher when compared with other examined forest sites. On the basis of the results of the present study, it can be concluded that regardless of the regeneration method examined, the most differentiating factor of the final economic effect of Scots pine stand establishment and maintenance was the cost of regeneration operation. The expenditure for this purpose consumed the largest part of expenses incurred in artificial regeneration variant. The higher cost of corrections in artificially planted forest cultivations in poorer forest sites was one of the reasons behind the profitable final balance of naturally regenerating Scots pine stands. Differences between other costs analysed were not significant. The results of the present study may contribute to comprehensive assessments of natural and artificial ways of forest regeneration and indicate forest production costs that are the most closely related to site conditions.
Źródło:: Folia Forestalia Polonica. Series A . Forestry; 2019, 61, 3; 230-241
0071-6677
Pojawia się w:: Folia Forestalia Polonica. Series A . Forestry
Dostawca treści:: Biblioteka Nauki

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