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    Tytuł:
    Wyjątki od zasady doręczania przez organy podatkowe profesjonalnym pełnomocnikom pism procesowych przy użyciu środków komunikacji elektronicznej
    Exceptions to the principle of delivery by tax authorities to professional attorneys of procedural documents using electronic means of communication
    Autorzy:
    Krzykowski, Przemysław
    Powiązania:
    https://bibliotekanauki.pl/articles/2147094.pdf
    Data publikacji:
    2022-11-29
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    doręczenia pism
    profesjonalni pełnomocnicy
    postępowanie podatkowe
    doręczenia elektroniczne
    nowelizacja Ordynacji podatkowej
    service of letters
    professional representatives
    tax proceedings
    electronic delivery
    amendment to the Tax Ordinance
    Opis:
    Celem niniejszego artykułu jest analiza przesłanek ustawowych uzasadniających odstąpienie przez organy podatkowe od reguły doręczenia pism procesowych profesjonalnym pełnomocnikom za pomocą środków komunikacji elektronicznej zgodnie z art. 144 § 3 Ordynacji podatkowej w brzmieniu obowiązującym do dnia 5 października 2021 r. oraz ocena zmian legislacyjnych wprowadzonych ustawą z dnia 18 listopada 2020 r. o doręczeniach elektronicznych (Dz.U. poz. 2320) w tym zakresie. Autor na podstawie dotychczasowego orzecznictwa sądów administracyjnych dokonał kompleksowej oceny nowych regulacji prawnych.
    The aim of this article is to analyse the statutory premises justifying the tax authorities’ departure from the rule of delivering procedural writs to professional attorneys by means of electronic communication in accordance with Article 144 § 3 of the Tax Ordinance in the wording in force until 5 October 2021 and to assess the legislative changes introduced by the Act of 18 November 2020 on electronic delivery (Journal of Laws of 2020, item 2320) in this respect. Based on the jurisprudence of administrative courts to date, the author makes a comprehensive assessment of the new legal regulations.
    Źródło:
    Kwartalnik Prawa Podatkowego; 2022, 4; 193-213
    1509-877X
    Pojawia się w:
    Kwartalnik Prawa Podatkowego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Fikcja doręczenia wobec przedsiębiorcy w świetle nowelizacji Kodeksu postępowania cywilnego z 4.07.2019 r.
    Fiction of delivery (serve by default) to an entrepreneur in the light of the amendment to the Code of Civil Procedure of 4.07.2019
    Autorzy:
    Skrodzki, Karol
    Powiązania:
    https://bibliotekanauki.pl/articles/1532661.pdf
    Data publikacji:
    2020-12-31
    Wydawca:
    Polskie Wydawnictwo Ekonomiczne
    Tematy:
    postępowanie cywilne
    doręczanie pism przedsiębiorcom
    fikcja doręczenia
    civil proceedings
    delivery of letters to entrepreneurs
    fiction of delivery (service by default)
    Opis:
    Artykuł omawia zmiany przepisów dotyczących doręczeń pism kierowanych do przedsiębiorców w ramach postępowania cywilnego. Kodeks postępowania cywilnego został w tym zakresie zmieniony ustawą z 4.07.2019 r. o zmianie ustawy — Kodeks postępowania cywilnego oraz niektórych innych ustaw (Dz.U. z 2019 r. poz. 1469). Artykuł koncentruje się w szczególności wokół kwestii dopuszczalności stosowania fikcji doręczenia pierwszego pisma w sprawie kierowanego do przedsiębiorcy. Poza omówieniem nowej regulacji dotyczącej doręczeń, celem artykułu jest również przedstawienie propozycji jej zmian w zakresie dotyczącym przede wszystkim przedsiębiorców.
    The article discusses changes in the provisions regarding the delivery of letters addressed to entrepreneurs under civil proceedings. The Code of Civil Procedure has been amended in this respect by the Act of 4.07.2019 amending the Act — Code of Civil Procedure and some other acts (Journal of Laws of 2019, item 1469). The article focuses in particular on the issue of the admissibility of using the fiction of delivery (serve by default) of the first letter in a case addressed to the entrepreneur. In addition to discussing the new regulation on delivery, the aim of the article is to present proposals for changes in the said document in the area primarily concerning entrepreneurs.
    Źródło:
    Przegląd Ustawodawstwa Gospodarczego; 2020, 12; 41-44
    0137-5490
    Pojawia się w:
    Przegląd Ustawodawstwa Gospodarczego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Pewniejsza nadzieja? Zachęty do życia monastycznego w epistolografii IV i V wieku
    Surer hope? Encouregments for taking up a monastic life in the Latin Christian letters of the 4th and 5th century
    Autorzy:
    Wysocki, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/613125.pdf
    Data publikacji:
    2018
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    Augustyn
    Hieronim
    Paulin
    listy
    nadzieja
    życie monastyczne
    świat
    bogactwo
    służba wojskowa
    Augustine
    Jerome
    Paulinus of Nola
    letters
    hope
    monastic life
    world
    richness
    military service
    Opis:
    The turn of the 4th and 5th centuries is a period of exuberant development of a monastic life in the West. This fact was also reflected in the correspondence of the authors of this period (Ambrose, Augustine, Jerome and Paulinus Nolensis of Nola), who are considered to be the fathers of the Western monasticism. Many people entered the path of life devoted to Christ voluntarily and without dilemmas, but there were also those who were encouraged to make this decision and yet they felt some resistance. Of this we can also find testimonies in the letters of the authors mentioned above. Among their nearly 500 letters, we find only seven that relate to the theme of calling and encouragement to the monastic life. They are directed to only three people (two soldiers and wealthy married couple), which, however, are an example of serious dilemmas and problems with entering the path of monastic life. The authors show in their letters arguments for taking up monastic life and ways of its implementation. The letters show a better and more perfect life. In letters there is no call for leaving the world in a literal way, but only a peculiar “abandonment” of the world, and above all a profound eschatological dimension of such a decision. There is a deep hope that for abandoning what is earthly, a reward that transcends earthly goods awaits for a man who undertakes a monastic life. In the face of the vanity of the world, its worries and problems, certainly a better hope is shown in the encouragements of the letters.
    Źródło:
    Vox Patrum; 2018, 70; 193-204
    0860-9411
    2719-3586
    Pojawia się w:
    Vox Patrum
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Żołnierz i służba wojskowa w świetle kościelnych źródeł normatywnych z IV i V wieku
    Soldiers and military service in the light of legislative Church sources from the fourth and fifth centuries
    Autorzy:
    Hołasek, Andrzej
    Powiązania:
    https://bibliotekanauki.pl/articles/613811.pdf
    Data publikacji:
    2015
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    chrześcijański żołnierz
    służba wojskowa
    przepisy kościelne
    Kanony Hipolita
    Listy św. Bazylego
    Konstytucje apostolskie
    Kanony apostolskie
    Christian soldier
    military service
    Church regulations
    Canons of Hippolytus
    Letters of St. Basil
    Apostolic Constitutions
    Canons of the Apostles
    Opis:
    At the beginning of the fourth century the legal situation of Christians in the Roman Empire changed dramatically. Thanks to the Emperor Constantine they were no longer persecuted, and their faith became religio licita. From that point onwards the views of Christians on the state began to evolve. It was a long-term process, and happened at a varied pace. One of the aspects of this transformation was the change of Christian attitude to military service. It needs to be said that, from this perspective, the Church legislative sources have not been examined in a great detail. This article aims to take a closer look at several of the sources that include Church regulations relating to military service of the fourth and fifth centuries. These include, i.a., Canons of Hippolytus; Letters of St. Basil; Apostolic Constitutions and Canons of the Apostles. In addition, the article discusses the relevant contents of synodal and council canons from said period. These regulations show the adaptation of Church legislature to the new circumstances, in which the Roman state stopped being the persecutor and became the protector of Christianity. The analysis of numerous documents confirms that Christians were present in the Roman army already in the third century. Because of the spilling of blood and the pagan rites performed in the army, the Church hierarchs strongly resisted the idea of allowing Christians to serve in the military. Church regulations from the third century strictly forbade enlisting in the army, or continuing military service for those who were newly accepted into the community, for the reasons mentioned above. From other documents, however, we learn that the number of Christians in the army was nonetheless increasing. Many were able to reconcile military service with their conscience. At the beginning of the fourth century emperor Constantine granted Christians religious freedom. He allowed Christian soldiers to abstain from invoking pagan gods while swearing military oath (sacramentum), and to participate in Sunday services. The empire was slowly becoming a Christian state. It is for this reason that in the Church regulations from the fourth and fifth century we find acceptance for the presence of Christians in the army. Even though killing of an enemy required undertaking penance, it was no longer a reason for excommunication with no possibility of returning to the Christian communion. The Church expected Christian soldiers to be satisfied with their wages alone, and to avoid harming others through stealing, forced lodging or taking food. The Church in the East no longer considered it wrong to accept gifts for the upkeep of clergy and other faithful from the soldiers who behaved in a correct manner. From the mid-fourth century performing religious services started being treated as separate from performing a layperson’s duties. For this reason the bishops, in both parts of the empire, decided that clergy are barred from military service. In the West, those of the faithful who enlisted with the army after being baptised could no longer be consecrated in the future. In the East, the approach was less rigorous, as the case of Nectarius, the Archbishop of Constantinople, shows. By the end of the fourth century, the West adopted very strict rules of public penance for soldiers – the Popes reminded in their letters to the bishops in Spain and Gaul that after performing the public penance, the soldiers were forbidden to return to the army. We should not forget that the change in the attitude of the Church to military service was also affected by the political-military situation of the Empire. During the fourth and fifth centuries its borderlands were persistently harassed by barbarian raids, and the Persian border was threatened. Let us also remember that the army was not popular in the Roman society during this period. For these reasons, the shifting position of the Church had to be positively seen by the Empire’s ruling elites. The situation became dramatic at the beginning of the fifth century, when Rome was sacked by barbarians. Developing events caused the clergy to deepen their reflections on the necessity of waging war and killing enemies. Among such clergymen was St. Augustine, in whose writings we may find a justification of the so-called just war. Meanwhile, in the East, the view that wars can be won only with God’s help began to dominate.
    Źródło:
    Vox Patrum; 2015, 63; 353-373
    0860-9411
    2719-3586
    Pojawia się w:
    Vox Patrum
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Sylwetka i funkcja prezbitera w pierwszych wspólnotach chrześcijańskich na podstawie autentycznych listów św. Pawła. Lata 50–67 po Chr.
    The person and function of a presbyter in the first Christian communities on the basis of authentic letter by St Paul. 50–67 BC
    La figura del presbitero e il suo ruolo all’interno delle prime comunità cristi ane nelle autentiche lettere di san Paolo 50–67 dopo Cristo
    Autorzy:
    Zawadzki, Arnold
    Powiązania:
    https://bibliotekanauki.pl/articles/503272.pdf
    Data publikacji:
    2016
    Wydawca:
    Wyższe Seminarium Duchowne w Łodzi
    Tematy:
    liturgia życia
    prezbiter/starszy
    uświęcający/uświęcenie
    służba
    autentyczne listy św. Pawła
    liturgy of life
    presbyter/elder
    sanctifying/sanctification
    service
    the authentic letters of Saint Paul
    liturgia della vita
    presbitero/anziano
    santificazione/azione
    santificante
    diaconia/ministero
    autentiche lettere di San Paolo
    Opis:
    This article aims to present a short and clear presentation of ministerial priesthood in seven authentic letters by St Paul and his speech to the elders in Ephesus (Acts 20:14-28). Although St Paul does not write directly about ministerial priesthood (in his authentic letters we cannot find such terms as hiereus or hierateuma) the notion of mediation and sanctification (hagiasmos), which is typical of priestly service, is very distinct in the first Christian communities. Undoubtedly a reader of Paul’s letters is struck by a big accumulation of cultic and temple terminology which is typical of the Old Testament cult and its transfer to the most secular spheres of Christian life, which can be described as real liturgy. Starting from “liturgy of life” the author presents the subject of ministerial priesthood based on the original Pauline thought. The analysis of the most significant pericope helps us to understand the most important elements of ministerial priesthood according to St Paul and their short characteristics.
    Il presente articolo si prefigge lo scopo di presentare una breve panoramica sul sacerdozio nell’ambito delle lettere autentiche di Paolo e del discorso ai presbiteri di Efeso (At 20,14–38). Sebbene in Paolo non si parla mai di sacerdozio (non vi si trova il termine hiereus né hierateuma), tuttavia l’idea di una mediazione e santificazione (hagiasmos) nell’ambito delle primitive comunità cristiane vi riemerge con forza. Sorprende senza dubbio che la terminologia cultuale, tipica del culto veterotestamentario, venga trasferita agli aspetti più profani della vita cristiana che non a caso può essere chiamata una vera e propria liturgia. È partendo da questa “liturgia della vita” che è possibile impostare un discorso sul sacerdozio in Paolo. Prendendo le mosse dalle pericopi più significative vengono enucleati e brevemente interpretati gli elementi più salienti del sacerdozio paulino.
    Źródło:
    Łódzkie Studia Teologiczne; 2016, 25, 3; 25-42
    1231-1634
    Pojawia się w:
    Łódzkie Studia Teologiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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