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Bezpieczny Bank
|
2019
|
vol. 76
|
issue 3
8-28
EN
The article describes changes in regulatory requirements, introduced by way of revision of the CRR regulation and the CRD directive, for banks, which are conducting banking activities in the European Union. The author analyzes amendments in the regulatory framework and indicates the most important requirements from the banking sector’s perspective both in Poland and the European Union.
PL
W artykule scharakteryzowano zmiany w wymogach regulacyjnych dotyczących prowadzenia działalności bankowej w Unii Europejskiej, które zostały wprowadzone w drodze rewizji rozporządzenia CRR oraz dyrektywy CRD. Analizując znowelizowane przepisy Autor wskazuje na najbardziej istotne regulacje z perspektywy sektora bankowego w Polsce i Unii Europejskiej.
EN
The article describes regulations in the subject of property tax in Poland. It analyzes specifically definition issues connected with grounds, buildings and their parts, structures and their parts related to business activity. It describes the role of land register in setting the tax base. The article also mentions the judicature in this area.
PL
Artykuł nie zawiera streszczenia w języku polskim.
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