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Title:

Opłata skarbowa w systemie prawa PRL na przykładzie ustawy z dnia 13 grudnia 1957 roku o opłacie skarbowej

Alternative title:

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

Creator:

Antonów, Dobrosława

ORCID:

0000-0001-8545-1932

Subject and Keywords:

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

Description:

Stanowi kontynuację: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974)-33 (2011) ; ISSN 0137-1126

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 Universytetu Wrocławskiego

Contributor:

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

Date issued:

2014

Identifier:

ISSN 0239-6661 ; ISSN 2300-7249

Source:

PAd P 101182 II

Language:

pol ; eng

Relation:

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

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2014