Czasopisma naukowe | Scientific Journals: Ostatnio dodane
Wyświetlanie pozycji 3941-3960 z 31227
-
On Synonymy in Proof-Theoretic Semantics: The Case of \(\mathtt{2Int}\)
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-07-18)We consider an approach to propositional synonymy in proof-theoretic semantics that is defined with respect to a bilateral G3-style sequent calculus \(\mathtt{SC2Int}\) for the bi-intuitionistic logic \(\mathtt{2Int}\). A ... -
Core Type Theory
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-08-16)Neil Tennant’s core logic is a type of bilateralist natural deduction system based on proofs and refutations. We present a proof system for propositional core logic, explain its connections to bilateralism, and explore the ... -
Structural Rules in Natural Deduction with Alternatives
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-06-25)Natural deduction with alternatives extends Gentzen–Prawitz-style natural deduction with a single structural addition: negatively signed assumptions, called alternatives. It is a mildly bilateralist, single-conclusion ... -
Introduction: Bilateralism and Proof-Theoretic Semantics (Part I)
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-06-30) -
XXVI Ogólnopolska Konferencja Naukowa dla Studentów pt. „Współczesne problemy orzecznictwa sądowego w sprawach podatkowych” – Łódź, 8 maja 2023 r.
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30) -
Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 5 października 2021 r., sygn. II FSK 556/19
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The subject of this gloss is the judgment of the Supreme Administrative Court of October 5, 2021, ref. II FSK 556/19, in which, examining the cassation appeal of the Director of the National Tax Information against the ... -
Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 5 stycznia 2022 r., sygn. I SA/Gl 1198/21
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The commentary discusses the judgment of the Provincial Administrative Court in Gliwice regarding the taxation of petrol station dispensers with property tax. According to the tax authority and the court, these technical ... -
Glosa do uchwały Naczelnego Sądu Administracyjnego z dnia 27 marca 2023 r., sygn. I FPS 2/22
Krawczyk, Agnieszka
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)
The commentary contains critical comments to the resolution of the Supreme Administrative Court of March 27, 2023 and FPS. They mainly concern discrepancies between the question posed by the ordinary panel of the Supreme ... -
Glosa do uchwały Naczelnego Sądu Administracyjnego z dnia 18 marca 2019 r., sygn. I FPS 3/18
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)Commentary analysed abovementioned judgement of Supreme Administrative Court which deals with a problem of the effectiveness of delivering to the taxpayer information on the suspension of the limitation period for tax ... -
Przestępstwo oraz wykroczenie skarbowe firmanctwa (art. 55 k.k.s.) w kontekście znamion ustawowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The prohibited act of the companying disguising included in the provisions of the Fiscal Criminal Code takes two forms: a fiscal crime (art. 55 § 1 and 2 of the Fiscal Criminal Code) and a fiscal offense (art. 55 § 3 of ... -
Główne tezy najnowszego orzecznictwa Sądu Najwyższego w sprawach karnoskarbowych, dotyczącego obowiązków podatkowych względem tzw. interesu finansowego państwa
Izydorczyk, Jacek (Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)
Review of the new sentences of the Supreme Court on criminal tax cases; author presents such cases with commentary on law of tax obligations in relation to the so-called financial interest of the state. The review is based ... -
Następstwo prawne w egzekucji zobowiązań podatkowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)Legal succession in the enforcement of tax liabilities is one of the fundamental legal institutions on enforcement proceedings in administration. It is a reflection of the legal and tax succession. The content of the legal ... -
Wybrane aspekty współczesnej sprawozdawczości podatkowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The article deals with the subject of the obligation to report and provide information to the tax administration about events affecting the identification of a tax liability. The author also tries to show that modern tax ... -
„Automatyzm” działania organów podatkowych przy wydawaniu decyzji zabezpieczających w związku z zakwestionowaniem prawa do odliczenia podatku naliczonego na podstawie tzw. pustych faktur
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-30)The article deals with the issuance by tax authorities of decisions securing the execution of a tax liability on the taxpayer’s property prior to the issuance of a decision determining the amount of liability in value added ... -
Dodatek kwartalny
Witczak, Radosław; ; ; (Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-28)
-
Safeguarding Its Way to Security or Not – Should Fintech Become a Bank(Tech)?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-28)The purpose of the article. This article explores the trend of fintech firms obtaining banking licenses, challenging their traditional advantage of not being banking institutions. It investigates two hypotheses:H1 – Banking ... -
Rola Rzecznika Klienta jako elementu systemu ochrony klienta w bankach
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-28)The purpose of the article. The purpose of this article is to answer the question: what is the role of the Customer Ombudsman in banks as a voluntary element of the customer protection system?Methodology. In order to answer ... -
The Migration Dilemma of the Younger Generation from the Perspective of Wage Purchasing Power
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-28)The purpose of the article. The aim of the article is to determine whether there is a need to differentiate between countries in terms of the amount of aid they provide for the return of their citizens, and in which of the ... -
Impact of Capital Structure on the Company’s Financial Situation during the Pandemic – Analysis Based on Examples of Listed Companies
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-28)Under the conditions of increased uncertainty making right financial decisions can determine success or failure of every company. Maintaining financial liquidity is especially important during impactful economic fluctuations ... -
Access to Financial Information for Tax Purposes and Proportionality – Balancing Public Interest with the Protection of Privacy
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-09-28)The purpose of the article is to analyse how to balance public interests with the protection of privacy in the tax field. It has not been an easy task especially in the context of access to financial information.In this ...