@misc{Łagowski_Paweł_Extra_2015, author={Łagowski, Paweł}, copyright={Copyright by Paweł Łagowski}, address={Wrocław}, howpublished={online}, year={2015}, publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego}, language={pol}, abstract={Medical services over the hospital’s obligation became an inherent part of polish health care system. They are caused by government grants, which are insufficient. The whole process of applying for refund extra medical services is complicated by deficiencies in polish law system. The author shows how the case law on refunding over medical services was evolving. He also suggest how to book this services according to tax policy and accounting policy.}, type={tekst}, title={Extra medical services – their legal and acounting aspect}, keywords={świadczenia zdrowotne, ochrona zdrowia, podmioty lecznicze, świadczenia ponadlimitowe, Narodowy Fundusz Zdrowia, rozliczenia}, }