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Alternative title:

The Unification of Stamp Duties During the Period Of Piłsudski’s Rule: the Law on Stamp Duties of 1 July 1926

Subject and Keywords:

interwar period   adherents of Piłsudski and the period of Piłsudski’s rule   charge tax   stamp duties

Abstract:

The law on stamp duties of 1 July 1926 is an important law of the interwar period in Poland. It was passed in the period of Piłsudski and his adherents’ rule. This law constituted the act of unification of stamp duties after regaining independence by Poland. It replaced more than several dozen other legal instruments, on the basis of which different public duties, recognized as stamp duties, were charged. The law was systematic in character, it included many public duties connected with economic turnover and activity of the state authorities, as well as material and procedural regulation. This law played an important role in the development of Polish finance when it was in effect and it also influenced the historical evolution of current public duties, stamp duty and tax of civil law activities among others.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Maciejewski, Marek. Red.   Scheffler, Tomasz. Red.

Date issued:

2018

Date copyrighted:

Identifier:

ISSN 0239-6661   ISSN 2300-7249

DOI:

10.19195/2300-7249.40.4.8

Source:

PAd P 101182 II

Language:

pol   eng

Abstract Language :

pol   eng

Relation:

Acta Universitatis Wratislaviensis, 0239-6661, no 3886, Studia na Autorytaryzmem i Totalitaryzmem. 2018, 40, nr 4, s. 131-144

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg