Search results

1

The Essence and Definition of Information Support for the Customs

100%

Komzuk V.

Internal Security

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2013

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vol. 5(2)

77-82

EN

In the modern world, the development of information technologies has resulted in a transition to a new level in the activities of public authorities. This article discusses the concept of “information security” and “information support for customs authorities” and defines their features and main components based on an analysis of the current legislation. The authors believe that the study of information support and information activity of customs bodies should be viewed through the prism of management. Information support of customs authorities is defined as totality of procedure for collection, storage, disseminationand protection of information regulated by legal norms in accordance with the customs authorities and their officials in order to carry out their assignments. Information exchange between the combined ministry of customs and tax authorities, aims to ensure formation of a unified state tax, state customs policy for the administration of taxes and fees, customs duties and implementation of a unified state tax and customs policy. The quality of customs regulations and customs administration significantly increased with the introduction of the multi-function integrated system “Electronic Customs”. Electronic documents have an important place not only in the activities of customs authorities, but also in their interaction with other public authorities. Also, no less important for the continuous provision of information for customs authorities is the work of libraries and other resource institutions.

2

Zwolnienia z cła jako forma pomocy publicznej dla przedsiębiorców

100%

Drozdek A.

Opolskie Studia Administracyjno-Prawne

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2015

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vol. XIII

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issue 1

25-43

EN

One form of the public aid provided for entrepreneurs who are involved in international trade of goods consists in exempting them from customs duty, that is from the obligation to pay import or export duties, by an appropriate customs administration body. A fundamental principle binding in the European Union is to adhere to rules of competition in order not to privilege any entity in the common market. As a result of being granted public aid, the entrepreneur obtains gain on terms that are more favourable than the ones normally offered in the market. Nevertheless, one should take into consideration the fact that any public aid is forbidden and if it is acceptable, then, only conditionally. Any action of a customs body that could result in amortisation, spreading payments into instalments or remission (the so-called individual exemption) of customs receivables ought to be regarded as granting public aid. Due to the character of this form of granting aid, one should acknowledge the aid in the form of exemption from customs to be realised as de minimis aid, thus, without notification. słowa kluczowe każe w osobnym wierszu.

3

RÓŻNICE I PODOBIEŃSTWA POMIĘDZY CŁEM A PODATKIEM JAKO DANINAMI PUBLICZNYMI POBIERANYMI W MIĘDZYNARODOWYM OBROCIE TOWAROWYM – WYBRANE ZAGADNIENIA

100%

Drozdek A.

Studia Ełckie

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2017

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vol. 19

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issue 1

33 - 43

EN

The article constitutes another contribution to the debate regarding the place of customs in the system of public levies. Customs have been for ages seen as a benefit collected from persons trading internationally. Currently, the institution of customs as the only public levy collected by Polish customs au-thorities, contributes not only to the state budget, but it primarily constitutes income of a public-law union, that is, the European Union. Customs is fre-quently an element of trade policy of the European Union and predominantly provides protection for the Union market, it is aimed at preventing import of selected goods. Nevertheless, it has always performed a fiscal function as the public-law union’s income.

4

The Essence and Definition of Information Support for the Customs

100%

Komzuk V.

Internal Security

|

2013

|

vol. 5(2)

77-82

5

Siberi eestlaste lapse sünniga seotud kombestik ja sünnituslood

88%

Korb A.

Mäetagused

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2023

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vol. 85

43-60

EN

To study the childbirth customs and stories of Siberian Estonians, I used conversations and interviews conducted in various Siberian Estonian communities during the fieldwork of the Estonian Folklore Archives between 1991 and 2013, as well as the memories of Estonians who had been born in the Estonian settlements in Siberia and repatriated during or after the Second World War. As information related to childbirth customs is very much a private matter, the collection of such material during fieldwork in Siberia was somewhat limited due to short time and the guest status of the collectors. Women born in the 1910s–1930s who had experience of giving birth at home were more likely to share information. Siberian Estonians, who were born and raised in village communities with a rich heritage, share both personal and community experiences in their childbirth stories. Although the triumph of state medicine, with its small hospitals, had reached Siberian villages after the end of the Second World War, the initially trained medical professionals were met with mistrust and alienation. Village midwives were still respected, and villages adhered to many of the old beliefs about childbirth, as childbirth was controlled by the village community. Over time, giving birth under the supervision of hospital-trained medical staff became the norm. So, the need for village midwives has disappeared, and some of the traditions and customs associated with childbirth have been forgotten. At the same time, traditions related to the pre-pregnancy period and some childbirth stories helping to raise community awareness have remained very much alive.

6

Raising and Educating Children in a Roma Family to Practice their Faith Through Roma Customs

88%

Budayová Z., Roubalová M., Garcia Martin J., Grežo H., Cilingiri J.

Journal of Education Culture and Society

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2023

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vol. 14

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issue 2

456-467

EN

Aim. The main aim of the paper is to highlight the education of children in Roma families to practice their faith through Roma customs. The authors identify the practice of faith in Roma holidays which are baptism, sacrament of Eucharist and Confirmation, funeral. Methods. The authors use the literary-descriptive method which they use for analytical-synthetic gathering of professional and scientific knowledge. They overlap these with the practical field empirical experience of the authors dealing with the issue. Results. The Roma family is a patriarchal constitution ensuring the transmission of the cultural and customary heritage of the Roma. Through education by imitation, children learn through the customs and habits of their relatives to observe and practice the faith, thus ensuring the continuation of the family line in a living faith. Conclusion. The Roma have adopted majority Christianity in Slovakia as their own. However, Roma groups retain their customs and rituals, which they have incorporated into their religion and practice of faith. For the Roma, religion and its association with customs and traditions is a connection to God. Therefore, these rituals need to be observed in order to be handed down to the next generation.

7

Jerzy Harasymowicz - poeta pogranicza

88%

Ksenicz A.

Acta Polono-Ruthenica

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2016

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issue 21

185-193

EN

The article tries to show Harasymowicz as a poet working under the influence of two cultures. In his poetry relations of Polish and Ukrainian cultures are shown on the cultural and historical background, which are even evident in his first volume of poetry which was published in 1956. The geographical area of the Carpathian mountains and Low Beskids hold a special place in his poetry. Family tradition, objectivity of the poet and his delight in mountain scenery for „the dream and a fairy-tale world” created a metaphorical image of the area and people living in it.

8

Cooperation of Police Forces, Border Police and Custom Services in Combating Crime Against Cultural Heritage

88%

Plywaczewski W.

Internal Security

|

2011

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vol. 3(1)

183-197

EN

The article studies the issue of cooperation of the police, border and customs services in the sphere of protection of cultural heritage. The first part of the article presents most important Polish institutions like the National Group Countering Crime Against Heritage dealing with all types of crime against cultural heritage (cultural goods, historical sites). Using examples of such institutions as Interpol, Europol or Eurojust and organizations cooperating with them ICOM, UNESCO, WCO, UNIDROIT, Art. Loss Register – ALR, Ebay in the second part the author presents those instruments of international cooperation of investigative authorities that can be effectively used in fighting crime aimed at national and international cultural heritage including a special CD ‘Stolen Works of Art’ addressed mostly to people and institutions connected with the trade in art works and a computer database of information on stolen works of art with their description and their photographs. The author believes that one of the most crucial factors in this fight is the existence of special police units dealing only with crimes against cultural goods. Some of these units, as model examples of such units, were discussed in detail. The article is concluded with an evaluation of present model of countering crime against cultural heritage and with remarks on how it can be improved.

9

Tradycje i obyczaje szkolne w „pamięci” nauczycieli oraz uczniów na terenie zaboru austriackiego

87%

Grabowska D.

Biuletyn Historii Wychowania

|

2014

|

issue 31

177-189

EN

The purpose of this article is to explore the traditions and customs commemorated by the school community from the Austrian annexation. It presents their involvement in the celebration of national anniversaries (e. g. the adoption of the Constitution of May 3, the battle of Raclawice, uprisings) and religious ones (including Christmas, Easter, Corpus Christi, All Souls’ Day). On the other side, it shows events associated with Polish education (e. g. National Commission of Education day) and also the functioning of the school (school anniversaries, the day of the patron saint of the school). It takes into consideration the ways of commemorating the achievements of people who contributed to the history of Polish learning and culture (e. g. Tadeusz Kościuszko, Adam Mickiewicz, Juliusz Słowacki). In addition, it explores the attitudes of the teachers to Polish traditions and customs. The above issues are illustrated on the basis of selected diaries and memoirs written by pupils and teachers.

10

Priče iz folklorne tradicije poluotoka Pelješca

75%

Tomelić Ćurlin M., Ćurković D.

Poznańskie Studia Slawistyczne

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2012

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issue 3

EN

The paper presents a research of Croatian folklore tradition of the central part of the Pelješac peninsula included various aspects of traditional culture: from legends, beliefs and customs to poems, stories, adverbs, etc. A special regard was given to the beliefs in the supernatural forces. The main purpose of the paper is to show that folklore tradition is not a relic of the past, but rather a natural part of life in this community.

11

Legal and socio-economic problems that arise during the detection of signs of violations of customs rules, and identifying property which has no owner or owner who is unknown by border and fiscal authorities

75%

Havrik R., Petrechenko S.

Reality of Politics

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2020

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issue 14

45-57

EN

In this research paper the author considers the problematic aspects of interaction of bodies (units) of state border protection and customs of the State Customs Service of Ukraine during the detection of signs of violations of customs rules, as well as the indentifying property that has no owner or owner unknown at border crossings. entry-exit checkpoint, in the controlled border area. At the same time, the current state of legal regulation of this issue, the main legislative developments in this area, which took place in connection with the joint order of the Ministry of Finance and the Ministry of Internal Affairs of Ukraine number 849/828, foreign approaches to cooperation between customs and border units. Based on the study, it was concluded that the issues of cooperation between state border guards and customs of the State Customs Service of Ukraine are regulated by the updated Procedure number 849/828, approved by a joint order of the Ministry of Internal Affairs and the Ministry of Finance of Ukraine. a number of powers from the administrative-operational group to draw up reports on administrative offenses, to send an act of detection, and on the property of the owner, who is unknown or as has no owner - transfer of property to the relevant department of the State Customs Service of Ukraine, to other officials of state border guards, and also extended the validity of this document not only to cases of violations of customs rules, property whose owner has no owner or whose owner is unknown, detected at checkpoints across the state border of Ukraine, but also for similar cases detected at the checkpoint of entry-exit, in the controlled border area. At the same time, the mentioned Procedure number 849/828 does not solve a number of urgent issues of such interaction, such as: insufficiently effective coordination of work of state border guards and customs of the State Customs Service of Ukraine on ensuring unity of customs and border control, impossibility to send a representative protection of the state border (units of protection of the state border) and customs of the State Customs Service of Ukraine, carrying out separate control in cases when it is necessary to carry out joint control, lack of interest in such interaction, lack of a specific list of reasons when a joint inspection should be conducted, lack of sanctions for failure to conduct a joint inspection in case of detection of goods moving in violation of customs rules and border legislation without sufficient reasons. Therefore, a solution to these problems is proposed.

12

Pozycja konkurencyjna przedsiębiorców AEO na rynku unijnym i międzynarodowym

75%

Gwardzińska E.

International Business and Global Economy

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2014

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vol. Volume 33

506–518

EN

The Authorised Economic Operators (AEO) functioning since the year 2009 at the European Union market are constantly increasing their competitiveness in the area of international goods turnover not only at the EU market but also at the international one. The European Union has already signed agreements on the mutual recognition of AEO certificates with Switzerland, Japan, and the USA, and is currently negotiating such agreements with China and South Africa, which undoubtedly increases the certificates’ role in the international relations. It is the purpose of this article to present advantages resulting from participation in the AEO system for this group of business entities with regard to customs transactions carried out by them, due to facilitations granted in the international goods turnover. The author conducts an analysis of the applicable facilitations and she estimates their potential influence on gaining a competitive advantage on the EU and international markets.

13

ZWOLNIENIE Z CŁA JAKO FORMA POMOCY PUBLICZNEJ DLA PRZEDSIĘBIORCÓW

75%

Drozdek A.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2015

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issue 2

65-87

PL

Jedną z form pomocy publicznej udzielaną przedsiębiorcą dokonującym obrotu towarowego z zagranicą jest zwolnienie z cła przez organ administracji celnej z obowiązku uiszczenia należności celnych przywozowych lub należności celnych wywozowych. Fundamentalną zasadą obowiązującą w Unii Europejskiej jest przestrzeganie zasad konkurencji, aby nie uprzywilejowywać na wspólnym rynku jakiegokolwiek podmiotu. W wyniku przyznania pomocy publicznej przedsiębiorca uzyskuje przysporzenie na warunkach korzystniejszych od oferowanych na rynku. Należy mieć jednak na uwadze, że wszelka pomoc publiczna jest zakazana, a jeżeli dopuszczalna, to tylko warunkowo. Z uwagi na charakter tej formy udzielania pomocy uznać należy, że pomoc w formie zwolnienia od cła realizowana jest jako pomoc de minimis, a zatem bez notyfikacji.

EN

One form of public aid provided for entrepreneurs involved in international trade turnover consists in exempting from customs duty by a customs administration body from the obligation to pay import or export customs receivables. A fundamental principle binding in the European Union is to adhere to competition principles in order not to privilege any entity in the common market. As a result of granting public aid, the entrepreneur obtains gain on terms more favourable than the ones offered in the market. Nevertheless, one should take into consideration the fact that any public aid is forbidden and if it is acceptable, then, only conditionally. Due to the character of this form of granting aid, one should consider that aid in form of customs exemption is realised as de minimis aid, thus, without notification.

14

Słownictwo z zakresu zwyczajów i obrzędów jako przyczynek do badań współczesnego stanu gwar społeczności ukraińskiej na Warmii i Mazurach

75%

Czetyrba-Piszczako M.

Acta Polono-Ruthenica

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2015

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issue 20

157-167

EN

The article analyses the speech of the Ukrainian community in Warmia and Mazury after 65 years of its existence in an alien linguistic milieu, which additionally has not been conducive to its religious, political and cultural life. It was the aim of the author to determine the present state of Ukrainian dialects in the constantly growing linguistic pluralism which leads to linguistic assimilation. The research material was collected in the group of respondents who were interviewed by the author. The author limited the range of conversation topics to vocabulary connected with cultivating customs and traditions of different festivals as well as rituals connected with wedding, baptism and funeral. The performed analysis shows that the processes of assimilation threaten both city dwellers as well as villagers. Still, in villages these processes are less visible and even postponed by one generation.

15

Cło jako źródło dochodów budżetowych w świetle ustawy o finansach publicznych

75%

Drozdek A.

Acta Iuris Stetinensis

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2016

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issue Acta Iuris nr 14

PL

Problematyka niniejszego artykułu koncentruje się na analizie cła jako daniny publicznej, będącej źródłem dochodu Polski oraz organizacji międzynarodowej – Unii Europejskiej. Krajowy ustawodawca, określając katalog dochodów publicznych w art. 5 ust. 2 pkt 1 u.f.p., nie wymienia wprost ceł jako daniny publicznej, która wchodzi w zakres katalogu dochodów publicznych. O wyróżnieniu cła jako daniny publicznej spośród innych danin publicznych decyduje to, że jest jedynym świadczeniem stanowiącym nie tylko źródło dochodu budżetu Polski, ale także budżetu unijnego. Cło pełni także funkcję prohibicyjną, która realizowana jest przez utrudnienie, a nawet uniemożliwienie napływu towarów z zagranicy.

EN

The topic of this article focuses on the analysis of customs duty as public levy constituting a source of income for Poland and an international organisation – the European Union. While defining a catalogue of public incomes in article 5, section 2, point 1 of the Act on Public Finances, the national legislator does not directly list customs duties as a public levy included in the public incomes catalogue. Customs duty is defined as one of public levies, since it is the only benefit constituting not only the source of income for Poland’s budget, but also for the budget of the European Union. Furthermore, customs duty fulfils a prohibition function through hindering and even preventing inflow of goods from abroad.

16

ULGI I ZWOLNIENIA CELNE – PODSTAWOWE CECHY

75%

Drozdek A.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2015

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issue 4

5-28

PL

Problematyka zawarta w niniejszej publikacji koncentruje się na analizie podstawowych cech elementów konstrukcyjnych cła, do jakich bez wątpienia należy zaliczyć ulgi i zwolnienia celne. Przeprowadzona analiza wykazała zachodzące różnice w ich budowie, jak i pełnionych przez nie funkcjach. Z ich charakteru prawnego, a także miejsca w konstrukcji prawnej cła wynika, że nie są one niezbędne dla bytu samego cła.

EN

The issues contained in this publication focuses on the basic characteristics of the structural elements of duty, for which undoubtedly include relief and duty exemptions. The analysis showed differences that occur in their construction, as well as the functions performed by them. With their legal nature, as well as places in the legal structure of duties that they are not necessary for the existence of the duty.

17

Styl życia twórców teatralnych – na podstawie badań własnych

63%

Zimnica-Kuzioła E.

Szkoła - Zawód - Praca

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2020

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issue 19

291-308

EN

The article concerns the issues of profession and work; it concerns the lifestyle of theatre artists in Poland represented by the Polish actors of public drama theatres. The author bases the analysis on free interviews that she conducted with actors in 2015–2017 in six theatre centers in Poland. She also uses existing sources – journalist interviews with theatre artists and book publications about their lives (autobiographies and interviews-rivers). She is interested in customs in the theatrical work environment and a specific way of treating time by members of this professional environment.

PL

Artykuł wpisuje się w problematykę zawodu i pracy, dotyczy on stylu życia twórców teatralnych w Polsce reprezentowanych przez aktorów polskich publicznych teatrów dramatycznych. Swoją analizę opieram na wywiadach swobodnych, jakie przeprowadziłam z aktorami w latach 2015–2017, w sześciu ośrodkach teatralnych w Polsce. Wykorzystuję także źródła zastane – wywiady dziennikarskie z twórcami teatralnymi i publikacje książkowe dotyczące ich życia (autobiografie i wywiady-rzeki). Interesują mnie zwyczaje w teatralnym środowisku pracy i specyficzny sposób traktowania czasu przez członków tego zawodowego środowiska.

18

Rośliny w zwyczajach i obrzędach mieszkańców województwa śląskiego. Tradycja i współczesność

63%

Skonieczna-Gawlik D.

Rocznik Muzeum "Górnośląski Park Etnograficzny w Chorzowie"

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2015

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vol. 3

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issue 3

103-123

PL

Do dnia dzisiejszego w wielu obrzędach i zwyczajach dorocznych, jak i rodzinnych, obecne są rośliny. Obok aspektu leczniczego roślinom tym przypisywano również właściwości magiczne, wykorzystywano je do odpędzania chorób lub zabezpieczania zwierząt, ludzi oraz domostw przed złymi mocami. Zioła skropione wodą święconą przez kapłana nabierały szczególnej mocy, uzyskiwały większą siłę sprawczą i pełniły ważną funkcję w późniejszych zabiegach magicznych. Do chwili obecnej okazji do święcenia roślin w kościele jest kilka: Niedziela Wielkanocna, uroczystości Bożego Ciała czy dzień Wniebowzięcia Najświętszej Marii Panny. Wierni nadal przynoszą do świątyni bukiety lub wianki, lecz ich wierzeniowo-magiczna rola coraz bardziej odchodzi w niepamięć. Obecnie mało kto wystawia palmę wielkanocną do okna w trakcie burzy, nie okadza krów dymem z ziela poświęconego 15 sierpnia i nie przygotowuje z tych roślin naparów. Gdzieniegdzie jeszcze połyka się poświęcone bazie czy zjada poświęcone jabłko, aby uchronić się od chorób gardła lub też zatyka się krzyżyki z gałązek poświęconych w Niedzielę Palmową w pole, aby ochronić je przed gradobiciem. Ale i te dawne zwyczaje powoli odchodzą w niepamięć. Artykuł ten jest próbą zebrania informacji o zwyczajach i obrzędach, w których dawniej i częściowo jeszcze obecnie stosowano rośliny nie tylko z uwagi na ich aspekt leczniczy, ale przede wszystkim magiczno-wierzeniowy.

EN

To this day plants are present in many annual and family rituals and customs. Except for the belief in their medical powers, plants were also often attributed with magical properties. Hence they were used to ward off disease or protect animals, people and homes from evil spirits. Herbs sprinkled with holy water by a priest acquired a special power. Thus they were granted with even greater causative power and played an important role in the later magical treatments. To this date, there are still several religious occasions during which people may consecrate plants, that are: Easter Sunday, the Feast of Corpus Christi or the day of the Assumption of the Blessed Virgin Mary. Although the faithful continue to bring to bouquets or garlands to temples, their religious and magical role gradually sinks into oblivion. Today, hardly anyone sets an Easter palm in a window during a storm, moxibusts cows with smoke from herbs consecrated on August 15 as noone prepares infusions from these herbs. However, in some places people still practice swallowing consecrated willow catkins, eating consecrated apples in order to protect themselves from diseases of the throat or they set crosses made of twigs consecrated on the Palm Sunday in fields to protect them from hail. But those old customs are slowly fading away. This article is an attempt to gather information about the past and currently cultivated customs and rites concerning the use of plants not only due to their therapeutic properties, but especially due to their religious and magical powers.

19

Cechy normatywne cła jako daniny publicznej w polskim i unijnym prawie celnym

63%

Drozdek A.

Acta Iuris Stetinensis

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2018

|

issue 23

57-75

EN

The aim of the presented article is to order and systematize features of customs duty as a public levy resulting from Polish and European Union customs law. The European Union’s law is a special type of a legal system characterising with an autonomous position in comparison with other legal systems. It comprises a set of provisions covering legal regulations initially drawn up by European Communities and then, by the European Union, as well as, partially by the Member States themselves. Independence of the European Union’s law also results from the fact that this law has own system of sources of law, own procedures of enactment, interpretation as well as application control and protection thereof. Transferring to the European Union some of its sovereign laws, Poland authorised the European Union authorities to independently adopt customs law. A characteristic normative feature distinguishing customs in Polish and European Union customs law consists in collecting customs by duly authorised customs authorities from entities importing and exporting goods through the customs area’s borders. Regulations included in the domestic customs law provisions indicate that it is a public levy that is stipulated and collected on the grounds of customs tariff from entities conducting foreign trade in goods in connection with transferring goods through the customs border of a state or a group of states constituting a customs union. Customs duties’ collection is related with import or export of goods subject to customs duties.

PL

Celem prezentowanego artykułu jest uporządkowanie i usystematyzowanie cech cła jako opłaty publicznej wynikającej z polskiego i unijnego prawa celnego. Prawo Unii Europejskiej jest szczególnym rodzajem systemu prawnego charakteryzującego się autonomicznym stanowiskiem w porównaniu z innymi systemami prawnymi. Stanowi zbiór przepisów regulacje prawne pierwotnie sporządzone przez Wspólnoty Europejskie, a następnie przez Unię Europejską, a także częściowo przez same państwa członkowskie. Niezależność prawa Unii Europejskiej wynika również z tego, że prawo to posiada własny system źródeł prawa, własne procedury jego uchwalenia, interpretacji oraz kontroli stosowania i ochrony. Przenosząc do Unii Europejskiej niektóre z jej suwerennych ustaw, Polska zezwoliła władzom Unii Europejskiej na niezależne przyjmowanie przepisów celnych. Charakterystyczną cechą normatywną odróżniającą odprawy celne w polskim i unijnym prawie celnym jest pobieranie cła przez należycie upoważnione organy celne od podmiotów importujących i eksportujących towary przez granice obszaru celnego. Przepisy zawarte w przepisach krajowego prawa celnego wskazują, że jest to opłata publiczna, ustalana i pobierana na podstawie taryfy celnej od podmiotów prowadzących obrót handlowy towarami w związku z transferem towarów przez granicę celną państwa lub grupy państw tworzących unię celną. Opłaty celne są związane z przywozem lub wywozem towarów podlegających opłatom celnym.

20

Religijność – Zwyczaje – Identyfikacja. Polscy migranci w Wielkiej Brytanii i ich tożsamość społeczno-kulturowa

63%

Kapinos S.

Łódzkie Studia Teologiczne

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2018

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vol. 27

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issue 4

175-197

EN

In this article the author focuses on the state and differentiation of Polish religiosity in Great Britain. For this purpose the author applies several religiosity indicators, such as: participation in Sunday Mass, need to get in touch with a Polish priest and need to educate children in the Catholic faith. Of course the author realizes those three indicators do not constitute a full picture of religiosity of Polish migrants in Great Britain, however, the intention of the author is to show religiosity as a strong factor which affects socio-cultural identity of Polish migrants in Great Britain. The analysis of this research shows the role of religion in shaping migrants’ identities through demonstrations, practices and experiences.

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The Essence and Definition of Information Support for the Customs

Zwolnienia z cła jako forma pomocy publicznej dla przedsiębiorców

RÓŻNICE I PODOBIEŃSTWA POMIĘDZY CŁEM A PODATKIEM JAKO DANINAMI PUBLICZNYMI POBIERANYMI W MIĘDZYNARODOWYM OBROCIE TOWAROWYM – WYBRANE ZAGADNIENIA

The Essence and Definition of Information Support for the Customs

Siberi eestlaste lapse sünniga seotud kombestik ja sünnituslood

Raising and Educating Children in a Roma Family to Practice their Faith Through Roma Customs

Jerzy Harasymowicz - poeta pogranicza

Cooperation of Police Forces, Border Police and Custom Services in Combating Crime Against Cultural Heritage

Tradycje i obyczaje szkolne w „pamięci” nauczycieli oraz uczniów na terenie zaboru austriackiego

Priče iz folklorne tradicije poluotoka Pelješca

Legal and socio-economic problems that arise during the detection of signs of violations of customs rules, and identifying property which has no owner or owner who is unknown by border and fiscal authorities

Pozycja konkurencyjna przedsiębiorców AEO na rynku unijnym i międzynarodowym

ZWOLNIENIE Z CŁA JAKO FORMA POMOCY PUBLICZNEJ DLA PRZEDSIĘBIORCÓW

Słownictwo z zakresu zwyczajów i obrzędów jako przyczynek do badań współczesnego stanu gwar społeczności ukraińskiej na Warmii i Mazurach

Cło jako źródło dochodów budżetowych w świetle ustawy o finansach publicznych

ULGI I ZWOLNIENIA CELNE – PODSTAWOWE CECHY

Styl życia twórców teatralnych – na podstawie badań własnych

Rośliny w zwyczajach i obrzędach mieszkańców województwa śląskiego. Tradycja i współczesność

Cechy normatywne cła jako daniny publicznej w polskim i unijnym prawie celnym

Religijność – Zwyczaje – Identyfikacja. Polscy migranci w Wielkiej Brytanii i ich tożsamość społeczno-kulturowa