http://hdl.handle.net/11089/8441 Fri, 10 Apr 2026 16:01:05 GMT 2026-04-10T16:01:05Z https://dspace.uni.lodz.pl:443/bitstream/id/c0da95ff-b8d6-4e35-ab56-b52b51b51cab/ http://hdl.handle.net/11089/8441 http://hdl.handle.net/11089/9269 Zakup obligacji banków spółdzielczych poprzez indywidualne konto emerytalne jako forma zabezpieczenia emerytalnego Zdradzisz, Wojciech The purpose of this article is to examine the real interest rate bonds purchased by the cooperative banks Individual Retirement Account. It also presents the existing pension system, including the ability to avoid paying income tax under the IRA account. Also shown is the market situation for interest rates, inflation and the price of money in the interbank market for the last 10 years, and also describes the financial instruments which are the bonds of co-operative banks. Thu, 01 Jan 2015 00:00:00 GMT http://hdl.handle.net/11089/9269 2015-01-01T00:00:00Z http://hdl.handle.net/11089/9268 Ulgi uznaniowe w latach 1946–1997 Szadkowska, Anna This article raise the issues of historical analysis of discretionary allowances in 1946–1997. An author refer to legal nature of allowances institution, which are connected with administrative approval, including the legal prerequisites of allowances granting, and influence of today policy and tax practice on legal form talked-about institutions. The aim of study is congeneric analysis of the grounds, which channel researched allowances to the present shape. Thu, 01 Jan 2015 00:00:00 GMT http://hdl.handle.net/11089/9268 2015-01-01T00:00:00Z http://hdl.handle.net/11089/9267 Nieuprawnione transakcje bankowe jako przejaw cyberprzestępczości Staszczyk, Mateusz The development is intended to indicate to one of the key challenges that the banking industry is facing growing cases of bank frauds. Race for supremacy in a comfortable sales – on-line – it becomes an opportunity for criminals to fraud. This means that banks and other financial institutions have in front of you to manage the conflict between its client sales and maintaining its security so that the „convenience” did not become an opportunity for criminals. Hence it is important that the effectiveness of the management of this conflict was perceived by the market regulator. Thu, 01 Jan 2015 00:00:00 GMT http://hdl.handle.net/11089/9267 2015-01-01T00:00:00Z http://hdl.handle.net/11089/9266 Ustanie mandatu członka zarządu a odpowiedzialność podatkowa osób trzecich. Glosa do wyroku NSA z dnia 25 marca 2013 r., i FSK 521/12 Olesiak, Jarosław The essay refers to the tax liability of members of board for company’s tax arrears. Under the Polish law that kind of liability arises from decision issued in tax proceedings in which tax authorities are obliged to verify the party’s status. The regulation of the burden of proof is based on two principles: tax authority needs the evidence of party’s membership in a board, while a party needs to prove that a petition to declare bankruptcy was filed or proceedings were instituted in order to avoid declaration of bankruptcy in due time, or party is not liable for the failure to file a petition to declare bankruptcy or to institute proceedings in order to avoid declaration of bankruptcy. If the party’s membership in board is disputable, the tax authority may be obliged to request a general court to determine whether or not that kind of legal relationship exists. Thu, 01 Jan 2015 00:00:00 GMT http://hdl.handle.net/11089/9266 2015-01-01T00:00:00Z