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1

Rekolekcje szkolne a program katechezy

100%

Janiga W.

Biuletyn Edukacji Medialnej

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2013

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issue 1

48-61

EN

The main research problem of the paper relates to the question how school religious retreats match the catechetical curriculum. Both ways of forming the faith share a lot of features, and this is why they remain in a close relationship. To comprehend the nature of that relationship, the author provides definitions of school religious retreat and catechetical curriculum. In the further part of the text, the author demonstrates that school retreats stay at service of catechesis. This is borne out by the analysis of the common and complementary domains of school retreats and catechetical curriculum presented in the paper, as regards their relationship with catechetical objectives, experience of the faith, function of initiation and evangelization objectives. According to the author, school retreats stay in close relationship with school catechetical curriculum. This relationship concerns the subject, the addressees, the objectives, the functions, the tasks and the educational content. The subject in school retreats and catechesis is the Church. She is responsible for developing the catechetical curriculum and programme, and submitting it to state education authorities. The addresses are those who participate in catechesis. Document analysis leads the author to the conclusion that the topics chosen for school retreats should harmonize with the curriculum on the particular levels of education – or, in fact, retreats should complement the curriculum. The analysis of retreat programmes reveals that - as regards their content - they mostly support and complement school catechesis. They constitute a significant curricular component of catechesis, which opens students to in-depth religious experience.

2

WSPÓŁCZESNE ORGANIZACJE POLONIJNE I ICH ROLA W ŻYCIU POLONII W HOLANDII

100%

LESKA-ŚLĘZAK J.

Polityka i Społeczeństwo

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2014

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issue 1(12)

72-82 (11)

EN

Starting from the XIX century migrations have become a mass phenomenon. Cur-rently, they are considered a fundamental value and a human right. The Netherlands occupies an important place among the countries to which Poles emigrate. Over the XX and XXI century, the Polish community in the Netherlands established organizational forms which significantly facilitate the Polish emigrees’ living abroad. The Polish dias-pora in the Netherlands is estimated at around 200 thous. The contemporary Polonia organizations fulfill many functions: they assist, inform, educate, offer cultural activities. The Internet is the main communication instrument for the contemporary Polish diaspora organizations in the Netherlands.

3

Konfrontacje rosyjsko-polskie w dramatach Gabrieli Zapolskiej

88%

Mazurek H.

Acta Polono-Ruthenica

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2014

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issue 19

111-118

EN

In the article were subjected analysis and interpretation three dramas of the writer, treating about Russian-Polish relationships under the annexation. Zapolska broke in them stereotypes in portraying mutual relations Poles and Russians. Hostile reposition marked mostly the representati- ves of the tsarist power. It was returned by Poles. However usual people looked for agreements. The contribution of Zapolska was also creation of the Russian gendarme figure about human features, which in the face of Poles tried not to be cruel and unfair. Russian-Polish confrontations reflecting in dialogues of the representatives of both nations are the determinant of the dramaturgy of Zapolska arts, steer the run of the action, proclaim in itself dramas in the drama, because the main intrigue is holds beyond the scene.

4

The iconography of co-rule at Deir el-Bahari: Hatshepsut and Tuthmosis III in the Statue Room of the Main Sanctuary of Amun

75%

Sankiewicz M.

Polish Archaeology in the Mediterranean

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2015

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vol. 24(2)

161-168

EN

Hatshepsut and Tuthmosis III were represented as seemingly equal kings on the side walls of the Second Room of the Main Sanctuary of Amun in the Temple of Hatshepsut in Deir el-Bahari. Iconographic analysis reveals the relationship between the two rulers, demonstrating the different and discreet ways in which Hatshepsut emphasized her dominant position and Tuthmosis’s secondary one during their co-rule. The quality of the representations is just as crucial as their number for understanding their relationship. Hatshepsut used among others the symbolism of the cardinal points, orientation of figures and the hierarchy of attributes to emphasize the difference in their positions. The four scenes in question are the most representative examples of these fixed rules in the Deir el-Bahari temple.

5

Uchylanie się od opodatkowania i oszustwo podatkowe w rozumieniu art. 54 i 56 Kodeksu karnego skarbowego w świetle odesłań do systemu prawa podatkowego

63%

Kurzac M.

Studia Prawno-Ekonomiczne

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2017

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vol. 102

69-80

PL

Celem niniejszego opracowania jest analiza korelacji zachodzącej między pojęciami: „uchylanie się od opodatkowania” i „oszustwo podatkowe” oraz relacji między czynami zabronionymi polegającymi na uchylaniu się od opodatkowania i oszustwie podatkowym, penalizowanymi w Kodeksie karnym skarbowym. Ustalenie pełnej i precyzyjnej treści znamion czynów zabronionych z art. 54 k.k.s. i 56 k.k.s. wymaga uwzględnienia przepisów podatkowych konkretyzujących znamiona tych czynów zabronionych. Delikty z art. 54 k.k.s. i 56 k.k.s. powiązane są z takimi instytucjami prawa podatkowego jak obowiązek ujawnienia przedmiotu i podstawy opodatkowania, obowiązek złożenia deklaracji podatkowej oraz samoobliczenie podatku do zapłaty. Naruszenie norm podatkowych nakładających obowiązek zgłoszenia organowi podatkowemu przedmiotu i podstawy opodatkowania (uchylanie się od opodatkowania) jest prawnokarnie relewantne i decyduje o bycie oszustwa podatkowego. Uchylając się od opodatkowania, podatnik wykorzystuje dla własnej korzyści błędne przekonanie organu podatkowego, że obowiązek podatkowy w ogóle nie powstał. Jeżeli chodzi o relację między czynami z art. 54 k.k.s. i 56 § 1–3 k.k.s., to pierwszy z nich dotyczy niedopełnienia obowiązku ujawnienia przedmiotu i podstawy opodatkowania, drugi zaś – rzetelnego (prawdziwego i prawidłowego) ich ujawnienia. Całkowite nieujawnienie przedmiotu i podstawy opodatkowania jest jednocześnie zaniechaniem obowiązku rzetelnego ich ujawnienia. Na tej podstawie można uznać, iż zachowanie opisane w art. 54 k.k.s (uchylanie się od opodatkowania) jest rodzajem czynu penalizowanego w ramach art. 56 k.k.s. (oszustwo podatkowe), a oba te zachowania można zaliczyć do szerszej kategorii oszustw.

EN

The article presents some reflections on the essence of tax evasion offence and tax fraud offence, in the light of references to the tax system. Fiscal penal law is intended to protect a fiscal system of a state. Penal law consequences of tax evasion and tax fraud are linked with tax duties, namely an obligation to reveal an object of taxation and tax base, as well as an obligation to file the tax return with the state or local tax collection agency. Tax evasion entails misrepresenting the true state of taxpayers’ affairs to the tax authorities to eliminate their tax liability. Such conduct leads to deprive the State Treasury of tax revenue. As fraud is deliberate deception to secure unfair or unlawful gain, or to deprive an entity of a legal right, analysis led to form the conclusion that tax evasion is a kind of tax fraud. Tax evasion is penalized within Art. 54 of the Fiscal Penal Code. Under this article, a taxpayer who by evading tax obligations does not reveal to a competent authority an object of taxation or tax base or does not file a declaration, which may result in tax reduction, shall be subject to the penalty [...]. Art. 56 is tax fraud. Under Art. 56 of the Fiscal Penal Code, the crime is committed by the taxpayer if he or she files a tax return containing misleading or false information and in this way exposes the tax on diminution. Thus, a taxpayer shall be subject to the penalty if they declare false data or conceal the truth or do not fulfil an obligation to inform about the change of data included therein, to cause an illegal tax reduction. Taking above mentioned into account, not revealing an object of taxation and tax base (tax evasion) is a kind of not concealing the truth to the tax authority (tax fraud).

6

Zadania Kościoła i państwa w służbie człowiekowi. Wybrane zagadnienia

63%

Sitarz M.

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2018

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vol. 13

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issue 15 (1)

143-156

EN

The Church is a Divine-human reality to which belong all baptized people. The Church is a religious community, whose main purpose and the supreme law is the salvation of souls, according to the rule: Salus animarum suprema semper lex esse debet. The state is a natural community that people create for satisfying their simple needs. A man needs these two communities for his full development.

PL

Kościół to rzeczywistość Bosko-ludzka, do której należą wszyscy ochrzczeni. Kościół jest społecznością religijną, której głównym celem i najwyższym prawem jest zbawienie dusz, zgodnie z zasadą Salus animarum suprema semper lex esse debet. Państwo jest społecznością naturalną, którą tworzą ludzie dla zaspokojenia potrzeb doczesnych. Człowiek dla pełnego rozwoju potrzebuje tych dwóch społeczności.

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1 Acta Polono-Ruthenica

1 Biuletyn Edukacji Medialnej

1 Biuletyn Stowarzyszenia Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego

1 Polish Archaeology in the Mediterranean

1 Polityka i Społeczeństwo

1 Studia Prawno-Ekonomiczne

1 Janiga W.

1 Kurzac M.

1 LESKA-ŚLĘZAK J.

1 Mazurek H.

1 Sankiewicz M.

1 Sitarz M.

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