Temat: permanent place of residence - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Pojęcie miejsca stałego pobytu w prawie karnym
The Notion of Permanent Place of Residence in Criminal Law
Autorzy:: Giętkowski, Radosław
Powiązania:: https://bibliotekanauki.pl/articles/518442.pdf
Data publikacji:: 2018
Wydawca:: Uniwersytet Jagielloński. Fundacja Utriusque Iuris
Tematy:: permanent place of residence
criminal law
limitation of liberty penalty
Opis:: “Permanent place of residence” is one of the most ambiguous notions in criminal law. Its interpretations differ. Moreover, the comprehensive outlook on this notion is lacking in criminal law. At the same time, the range of use of a permanent place of residence notion lastingly extends and its understanding influences among other things the scope of an accused’s duties. Therefore, it is necessary to analyse this notion taking into consideration the cohesion of the criminal law system. The author proposes that the whole criminal law definition of a permanent place of residence be universal.
Źródło:: Forum Prawnicze; 2018, 1 (45); 35-48
2081-688X
Pojawia się w:: Forum Prawnicze
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Statut spadkowy w postępowaniu dotyczącym podatku od spadku. Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 16 maja 2019 r., II FSK 1811/18
Law applicable to succession in the proceedings concerning the inheritance tax: a note on the judgment of the Chief Administrative Court of 16 May 2019, II FSK 1811/18
Autorzy:: Górecki, Jacek
Powiązania:: https://bibliotekanauki.pl/articles/20744709.pdf
Data publikacji:: 2021-12-29
Wydawca:: Wydawnictwo Uniwersytetu Śląskiego
Tematy:: inheritance
acquisition of inheritance
inheritance tax
tax exemption
citizenship
place of residence
place of permanent residence
Opis:: The Supreme Administrative Court has correctly adjudicated that without determining which inheritance law is applicable to the inheritance from the testator, the tax authority cannot categorically claim that an heir subject to inheritance and donation tax acquired the ownership of things or rights by inheritance at the time of the testator’s death. The ruling of the Supreme Administrative Court is also an opportunity to take a broader look at the provisions of the Act of the 28th of July 1983 on inheritance and donation tax which go beyond the issues covered by this jurisdiction. That act also raises other issues the resolution of which requires the application of conflict-of-law rules or, at the very least, of the methods of qualification specific to private international law.The position adopted by the Supreme Administrative Court in this verdict should contribute to the increase of the interest of tax authorities in conflict-of-law issues. Inheritance and donation tax is a public levy with which, due to the nature of the legal events covered by it, there are cases with the so-called „foreign element”. These are also of interest to the conflict-of-law rules. When considering them, as follows from the ruling of the Supreme Administrative Court, it is necessary to refer not only to our own (Polish) provisions of civil law, but also, by applying appropriate conflict-of-law rules, to the provisions of foreign civil law.
Źródło:: Problemy Prawa Prywatnego Międzynarodowego; 2021, 29; 151-167
1896-7604
2353-9852
Pojawia się w:: Problemy Prawa Prywatnego Międzynarodowego
Dostawca treści:: Biblioteka Nauki

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