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EN
The paper discusses a secondary, figurative meaning of the proper name Misiewicz that has evolved in the current political discourse in Poland. The data under examination have been retrieved during the years 2016-2017 from paper and electronic editions of Polish newspapers and magazines, including online commentaries and opinions of their readers. It is claimed that best documented and most frequent uses of the name Misiewicz/e [SG./PL.] exhibit a paragonic sense. Barcelona’s [2003, 2004] model was adopted in the explanation of the metonymic mappings underlying them.
EN
As a rule, each transaction should be documented for VAT purposes – an invoice or a receipt. The type of document is determined by the status of the buyer. B2B transactions are generally documented with invoices, while with B2C – receipts. In this context, the method of documenting the transaction in which the buyer is a court bailiff raises doubts. This is due to the hybrid position of a court bailiff in the legal system. The author discusses the doubts related to this topic.
PL
Każda transakcja co do zasady powinna być udokumentowana na potrzeby VAT fakturą albo paragonem. O rodzaju dokumentu decyduje status nabywcy. Transakcje z przedsiębiorcami co do zasady są dokumentowane fakturami, a z konsumentami – paragonami. W tym kontekście wątpliwości budzi sposób udokumentowania transakcji, w której nabywcą jest komornik sądowy. Jest to związane z hybrydową pozycją komornika sądowego w systemie prawa. Autor omawia wątpliwości dotyczące tego tematu.
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