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    Wyświetlanie 1-4 z 4
    Tytuł:
    Nadzór nad lecznictwem uzdrowiskowym ze szczególnym uwzględnieniem czynności kontrolno-nadzorczych nad zakładami lecznictwa uzdrowiskowego
    Supervision over spa treatment with particular emphasis on control and supervision activities over spa treatment facilities
    Autorzy:
    Jachimowicz-Jankowska, Paulina
    Powiązania:
    https://bibliotekanauki.pl/articles/2037554.pdf
    Data publikacji:
    2021-09-15
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    control and supervision
    spa treatment
    spa treatment facility
    health resort commune and health resort
    Opis:
    Spa treatment, which constitutes an integral part of health care, is an organized activity consisting in providing health care services in the field of spa treatment or spa rehabilitation carried out in a spa by spa treatment facilities. In order to ensure the proper and efficient operation of this form of treatment in specially adapted facilities that are medical entities, this treatment is subject to professional supervision. Supervision over health resort treatment entails the control and evaluation of health resort treatment carried out in health resort treatment establishments. This issue is regulated primarily in the Act of 28 July 2005 on spa treatment, health resorts and health resort protection areas and in health resort communes, as well as in the Act of 15 April 2011 on medical activity. The study contains an analysis and evaluation of the legal regulations concerning the supervision of spa treatment. It discusses the basic terms related to spa issues and presents some concepts of control and supervision in terms of the doctrine. Spa supervision is characterized by specific regulations and the degree of complexity. This applies to individual issues that allow the reconstruction of the essence of supervision. These are the supervisory authorities, subject of supervision, the supervised entities, criteria and scope of supervision exercised and legal means of supervision. The authorities supervising the health resort treatment include the Minister of Health, the Voivode, the Minister of National Defense and the Minister of the Interior. In this article, in the analysis of the scope of his competences and control and supervisory powers great attention is paid to the Minister of Health as the central body of government administration in the field of matters belonging to the department of health administration managed by him. Due to the specific nature of supervision of this treatment carried out in the voivodeship, the legal position of the chief physician of the health resort, with whose help the voivode exercises this supervision, was analyzed. Since spa treatment is carried out in spa facilities in a health resort, the study contains the problem of separate control procedurescarried out in this area, within which special attention is paid to internal, management and ad hoc control.
    Źródło:
    Studia Prawa Publicznego; 2021, 3, 35; 75-112
    2300-3936
    Pojawia się w:
    Studia Prawa Publicznego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Podatkowoprawne kwestie odpowiedzialności inkasentów opłaty uzdrowiskowej
    Tax law issues of the liability of health resort fee collectors
    Autorzy:
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/2123436.pdf
    Data publikacji:
    2021-06-30
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    inkaso
    inkasent
    opłata uzdrowiskowa
    gmina uzdrowiskowa
    collection
    tax collector
    resort fee
    resort commune
    Opis:
    Inkasent jest zobowiązany do pobrania i przekazania podatku na rzecz właściwego organu podatkowego. Zakres odpowiedzialności inkasenta jest zawężony jedynie do sytuacji, w których należny podatek pobrał, lecz nie dokonał jego wpłaty na rzecz organu podatkowego. Jeśli podatek nie został przez inkasenta pobrany, nie ponosi on z tego tytułu żadnej odpowiedzialności –ani na gruncie przepisów Ordynacji podatkowej, ani Kodeksu karnego skarbowego. Za podatekniepobrany przez inkasenta odpowiedzialność ponosi podatnik. Inkasent odpowiada całym swoim majątkiem w sposób nieograniczony. Ponownie może on ponosić odpowiedzialność także majątkiem wspólnym z małżonkiem, odpowiedzialność orzekana jest decyzją właściwego organu podatkowego. W sytuacji gdy inkasent wpłaci na rzecz organu podatkowego podatek, którego wcześniej nie pobrał, może go dochodzić drogą cywilną. Zobowiązany jest także gromadzić i przechowywać dokumentację dotyczącą pobranych należności.
    A tax collector is obliged to collect and remit tax to the appropriate tax authority. The scope of the collector’s liability is narrowed only to situations in which he collected the tax due but did not pay it to the tax authority. If the tax was not collected by the tax collector, he bears no responsibility for it – neither on the grounds of the Tax Ordinance nor of the Fiscal Penal Code. The taxpayer bears responsibility for the tax not collected by the tax collector. The tax collector is liable with all his assets in an unlimited manner. Again, he may also be liable with his joint property with his spouse; the liability is adjudicated by a decision of the appropriate tax authority. If the tax collector pays to the tax authority the tax that he did not collect earlier, he can claim it by civil law. He is also obliged to collect and keep records of the amounts collected.
    Źródło:
    Kwartalnik Prawa Podatkowego; 2021, 2; 47-58
    1509-877X
    Pojawia się w:
    Kwartalnik Prawa Podatkowego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    THE LEGAL INSTRUMENTS OF PROTECTION OF ENVIRONMENT IN A SPA COMMUNE IN POLAND
    Autorzy:
    Woźniak, Marta Róża
    Powiązania:
    https://bibliotekanauki.pl/articles/915838.pdf
    Data publikacji:
    2019
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    spa commune, health resort, environmental protection
    Opis:
    Abstract: The author has undertaken to classify the legal instruments of environmental protection of in a health resort municipality (a spa commune) in Poland, regarding the aspect of their impacting the state of protection of natural environment. A spa commune has at its disposal a catalogue of its own tasks, which is complemented by those connected with maintaining medicinal functions of the spa and with meeting the requirements of the environment. The analysis of the content of regulations of law on environmental protection allows concluding that in relation to spas there are no – in principle – separate legal norms which regulate questions connected with protection of environment. While identifying the legal instruments of environmental protection, it was necessary to take into account a few normative areas, on the basis of which the following groups of instruments were distinguished: regulatory and “police” type, planning, control and financial. In the study, some selected legal and comparative aspects were also taken into consideration.
    Źródło:
    Review of European and Comparative Law; 2019, 36, 1; 113-128
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zakład lecznictwa uzdrowiskowego. Część 1. Podstawowe pojęcia oraz prawne aspekty organizacji i działalności tego typu zakładów jako podmiotów leczniczych
    Spa treatment facility. Part 1. Basic concepts and legal aspects of the organization and activity of this type of medical entity as a health care facility
    Autorzy:
    Jachimowicz-Jankowska, Paulina
    Powiązania:
    https://bibliotekanauki.pl/articles/926651.pdf
    Data publikacji:
    2020-12-15
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    spa treatment facility
    spa commune and a health resort
    spa treatment
    health
    entity performing medical activity
    Opis:
    A health resort treatment facility is a particular medical entity that performs therapeutic activities because it is located in a health spa resort municipality which has the status of a spa health resort. Only the spa health resort municipality implements its own tasks related to the maintenance of health spa functions, and creates the conditions for this type of health facility to function and to develop the municipal infrastructure in order to meet the needs of people staying in the municipality for spa resort treatment. The basic, but not the sole, purpose of establishing and maintaining a health resort treatment facility is medical activity consisting in providing spa patients with health services performed as part of spa treatment integrated into the health care system. The study focuses on how the definition of this type of facility has evolved in the legislation and the directions of changes that have occurred as a consequence of the change in the legal status, as well as other important terms referring directly to the spa treatment facility. The presentation of its various types and tasks performed by these establishments enables the identification of numerous interpretation problems related to their qualification. Due to the diversified ownership structure of these medical entities, reference is made to their organizational and legal forms, with a demonstration of the possible consequences that result from transforming these establishments into health resort companies. The current epidemic in Poland allows the scope of limitations in the operation of spa treatment facilities to be shown and, consequently, changes in the organization of some types of these facilities.
    Źródło:
    Studia Prawa Publicznego; 2020, 4, 32; 151-200
    2300-3936
    Pojawia się w:
    Studia Prawa Publicznego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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