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Problemy wykładni międzynarodowych umów w sprawie unikania opodatkowania, sporządzonych w dwóch lub większej liczbie języków

100%
Brzeziński B., Lasiński-Sulecki K., Morawski W.
Kwartalnik Prawa Podatkowego
|
2023
|
issue 1
9-18
EN
International agreements may be drawn up in one, two or more languages. There are various reasons for this – from political to purely pragmatic. The multilingualism of the treaties also applies to treaties for the prevention of double taxation. This paper is devoted to the analysis of the problems posed by the multilingualism of tax treaties and the ways of avoiding them or solving problems.
PL
Umowy międzynarodowe mogą być sporządzane w jednym, dwóch lub większej liczbie języków. Różne są przyczyny tego stanu rzeczy – od politycznych po czysto pragmatyczne. Wielojęzyczność traktatów dotyczy także umów w sprawie zapobiegania unikaniu opodatkowania. Artykuł poświęcony jest analizie problemów, jakie niesie z sobą wielojęzyczność traktatów w sprawach podatkowych oraz sposobom ich unikania bądź też rozwiązywania.
2
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Legal aspects of biobanking HBS for scientific purposes in Poland

87%
Krekora-Zając D.
Studia Prawnicze
|
2019
|
issue 4 (220)
165-184
EN
Legal issues related to the biobanking of human biological samples are one of the extremely important areas of European law. Biobanks created in Poland as well as the Polish Biobank Network created under the auspices of the Ministry of Science and Higher Education have become a catalyst for the search for solutions and the basis of rights for the functioning of biobanks in Poland as well as the protection of donor rights. Undoubtedly, the lack of legal regulation of biobanks and biomedical research on human biological samples could become a significant problem limiting the development of biobanking and conducting scientific research in Poland. The research attempts to show how representatives of the doctrine of law, bioethics and sociologists have interpreted the principles and standards of biobank operation in Poland from basic human rights, constitutional norms and personal rights.
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