Z problematyki opłaty skarbowej

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dc.contributor.authorMałecki, Jerzy
dc.date.accessioned2016-12-01T16:58:23Z
dc.date.available2016-12-01T16:58:23Z
dc.date.issued1989
dc.description.abstractStamp duty may be defined as a monetary, obligatory and non-refundable category provided for by the law in exchange for performances of the State towards a given person. Stamp duty differs from taxes in being levied for valuable consideration. The article presents the evolution and evaluation of stamp duty in Polish statutory law. In legal texts as well as in case law the term „stamp duty" is used indiscriminately. Some payments called „stamp duty" are in fact taxes on non-professional or even professional activity. In turn, stamp duties „sensu stricto" appear in cases when they are considerations for particular activities of State organs (e.g. a consideration for examining a case or issuing a decision).pl_PL
dc.description.sponsorshipDigitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016pl_PL
dc.identifier.citationRuch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 4, s. 79-88.pl_PL
dc.identifier.issn0035-9629
dc.identifier.urihttp://hdl.handle.net/10593/16009
dc.language.isopolpl_PL
dc.publisherWydział Prawa i Administracji UAMpl_PL
dc.rightsinfo:eu-repo/semantics/openAccesspl_PL
dc.titleZ problematyki opłaty skarbowejpl_PL
dc.title.alternativeRemarks on stamp dutypl_PL
dc.typeArtykułpl_PL

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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1989, nr 4