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Alternative title:

Stamp duty in the legal system of the Polish People’s Republicas exemplified by the stamp duty act of 13 december 1957

Subject and Keywords:

duty   fee   stamp duty   law of the Polish People’s Republic   public levy

Abstract:

The article is devoted to the Stamp Duty Act of 13 December 1957. It was the first piece of legislation regulating stamp duty in the Polish People’s Republic. It followed the premises of the Polish People’s Republic’s tax policy. Some of its regulations were incorporated into subsequent stamp duty acts from that period and have even survived the post-1989 transformations. In the article the author discusses the various elements of the Act and evaluates them from the point of view of the premises of tax policy of asocialist state and from the point of view of the essence of the duty as apublic levy.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2014

Date copyrighted:

2014

Identifier:

ISSN 0239-6661   ISSN 2300-7249

Source:

PAd P 101182 II

Language:

pol   eng

Abstract Language :

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3634, Studia nad Autorytaryzmem i Totalitaryzmem. 2014, 36, nr 3, s. 7-23

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