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EN
The author indicates that the provision of the aforementioned law is inconsistent with the provisions of the Constitution and the Convention for the Protection of Human Rights and Fundamental Freedoms. This provision includes the power of a executor who executes mortgage foreclosure, who is obliged to remove an indebted and his household members, where no premises for relocation were indicated to the indebted, or where he is unable to meet his own housing needs. The applicant questioned the constitutionality of legislative omissions, in the result of which there is a possibility of conducting executive proceedings in the administration regarding eviction from residential premises “on the street”.
EN
Tax obligations use special protection of law security in order to guarantee carrying them out. Such a protection in Polish law is secured by an institution of carrying out obligations which is based on civil law. Its basic aim is to decrease the risk of a creditor, which is connected with not carrying out or not proper carrying out loads by a debtor. Tax law, taking as a role model solutions from civil law, uses its own securing institution which is regulated in the act of Tax Regulations. The securing performs accessory function according to execution itself, securing proceedings are proceedings special to executive proceedings. Tax regulations constitutes four possible forms (modes) of securing of carrying out tax obligations: securing tax payer's property in the form of executive proceedings regulations in administration, tacit mortgage, fiscal pledge and valid from 1 September this year form which is implemented by accepting by the tax organ, due to a motion of a party, securing of carrying out obligations described in a decision of a securing. The circumstances of establishing the securing will be certain activities of a person obliged to fulfill services. They can be established both before the deadline of tax paying (if the tax payer permanently does not pays demanded tax obligations or disposes the property in such a way that execution can be made difficult or impossible to carry out) and when the deadline of tax paying is already missed i.e when there is tax arrears.
EN
This article describes the exchange of views of two eminent representatives of sciences, Jerzy Śliwowski and Leon Radzinowicz. A direct impulse for the exchange of views was given by J. Śliwowski's categorical position that penitentiary science is beginning to develop in the discipline of criminological sciences as an independent field of knowledge. These views prompted L. Radzinowicz to present a number of critical and polemical remarks. The article is a continuation of the discourse between scientists and presents their original views. In addition, it presents an analysis of the positions of both authors in terms of their legitimacy and accuracy in the context of views and trends in the interwar period, as well as an attempt to read their meaning for modern times.
PL
W niniejszym artykule opisano wymianę poglądów dwóch wybitnych przedstawicieli nauk, Jerzego Śliwowskiego i Leona Radzinowicza. Bezpośredni impuls do wymiany poglądów dało kategoryczne stanowisko J. Śliwowskiego, iż w dyscyplinie nauk kryminologicznych zaczyna się rozwijać nauka penitencjarna, jako samodzielna dziedzina wiedzy. Zapatrywania te dały asumpt do przedstawienia przez L. Radzinowicza szeregu uwag krytycznych i polemicznych. Artykuł jest kontynuacją dyskursu między naukowcami i prezentuje ich oryginale zapatrywania. Ponadto przedstawia analizę stanowisk obu autorów pod kątem ich zasadności i trafności w kontekście zapatrywań i trendów w okresie dwudziestolecia międzywojennego, a także próbę odczytania ich znaczenia dla czasów współczesnych.
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