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  1. 3 Bursztynowicz M.

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1

Wykonalność nieostatecznej decyzji udzielającej pozwolenia na budowę

100%
Bursztynowicz M.
Prawo
|
2015
|
issue 317
9 - 19
EN
The article analyzes the feasibility of anon-final decision granting a building permit, especially the admissibility of giving the decision granting a building permit immediate enforceability. In the first part presented are the provisions of the Act — Code of Administrative Procedure related to granting an administrative decision immediate enforceability. The second part highlights the wording of Art. 28 Paragraph 1 of the Act — Construction Law, according to which the works can start only on the basis of the final decision on the building permit. In addition, there are presented views of doctrine and jurisprudence of the administrative court decision on granting aconstruction permit immediate enforceability. In the third part, in connection with the adoption that it is unacceptable to give the decision on the building permit immediate enforceability, presented are actions that should be taken by appropriate architecture and construction authorities in this area.
2

Zakres przedmiotowy ulgi inwestycyjnej w podatku rolnym

100%
Bursztynowicz M.
Prawo
|
2014
|
issue 316/1
31 - 45
EN
The article provides a comprehensive analysis of entities eligible to take advantage of investment relief in the agricultural tax. The considerations take into account the achievements of the doctrine, jurisprudence of administrative courts, as well as interpretations of tax authorities. Indicated in the Law on Agricultural Tax catalog of expenditures, which give the right to make use of investment relief is quite narrow and its design is outdated and not fully adapted to the new socioeconomic conditions. The terms used in the Law on Agricultural Tax are vague and ambiguous. The difficulties arise also from the practical application of the rules governing the investment relief in the agricultural tax. In the catalog of tax reliefs, investment relief is one of the most complicated. But it is also the most important relief for both legislator and society. Farmers should also choose this relief, because it reduces tax. Above all, investment relief has the nature of a stimulant and compensates expenses. The legislator uses this relief as an incentive to farm modernization, increasing the efficiency and adapting to national and EU standards.
3

Functions of bonds

100%
Bursztynowicz M.
Prawo
|
2013
|
issue 315/1
EN
Here is a coherent juxtaposition of theses concerning the functions of bonds which appeared in achievements of law and economics doctrine. Functions implemented by bonds doubtlessly indicate serious tasks provided by these financial instruments. Firstly, the importance of this security in economy circulation must be presented (economy function). Next, it is necessary to indicate, as it is rightly emphasised in the literature, a division of bonds functions into those referring only to issuers or only to bondholders. Indisputable is the fact that the emission of bonds is to bring the additional financial resources to their issuers (loan function), which can be used on issuer’s development (development function), restructuring of their activities (reconstructing function) or an economy balance retrieving and further business continuation (stability function). From the issuers’ point of view, bonds are perceived as one of the forms of free resources investment (investment function). Nonetheless, bonds can be an attractive rotation of goods, as laws incorporated in them may be carried from the actual owner to another subject (paying and circulation function). According to this, a certain level of reliability must be provided that issuers’ obligations resulting from bonds will be realised (guaranty function). In the present article, special functions of bonds were enlisted as well as common bonds modifications and the basic and side functions of bonds.
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