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EN
American-Chinese relations in the first year of Donald Trump’s presidency were characterized by a fundamental reevaluation of Washington’s policy towards Beijing. The protectionist slogan “America First”, clearly contrasted with the attempts of the People’s Republic of China to put forward its own global narrative of economic openness, and the US’s withdrawal from multilateral agreements were counterbalanced by the Chinese authorities putting forward their own multilateral projects. In comparison with the presidency of Barack Obama, who advocated the “pivot to Asia”, the first twelve months of Trump’s tenure in the White House were characterized by a fundamental change of priorities in foreign policy towards China, based on confrontational rhetoric and growing assertiveness of the economic agenda.
PL
Stosunki amerykańsko-chińskie w pierwszym roku prezydentury Donalda Trumpa były okresem gwałtownego przewartościowania polityki Waszyngtonu wobec Pekinu. Protekcjonistyczne hasło „America First” kontrastowało wyraźnie z próbą narzucania przez Chińską Republikę Ludową globalnej narracji otwartości gospodarczej, a wycofywanie się Stanów Zjednoczonych z porozumień wielostronnych zaczęły dyskontować władze Chin, wysuwając własne projekty multilateralne. W porównaniu z prezydenturą Baracka Obamy, postulującego „zwrot ku Azji” (pivot to Asia), pierwszych dwanaście miesięcy rządów jego następcy w Białym Domu charakteryzowała wyraźna zmiana priorytetów w polityce wobec Chin w oparciu o konfrontacyjną retorykę i rosnącą asertywność w kwestiach gospodarczych.
EN
Penal law regulation concerning the problem of falsifying VAT invoices in Poland evolved over the years, yet latest changes that were introduced sharpened regulations that were in effect. In the beginning, author discusses rules concerning issuing and using VAT invoices and pays attention to law that is used against crimes concerning invoices. Next part is focused on mechanisms used by criminals and changes, that were implemented in march of 2017. At the end are shown situations, where in similar cases, courts have different opinions and sentences.
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