{"metadata":[{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["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"],"pl":["Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Making materials available on the basis of the agreement with the owner of the property copyrights"],"pl":["Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Kalisz, Tomasz : Redaktor"]}},{"label":{"en":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Ochman, Piotr : Uniwersytet Wrocławski"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdbg"],"pl":["WR U/PAdbg"],"universal":["WR U/PAdbg"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["The purpose of the article is to present solutions in Polish criminal fiscal law aimed at protecting the mandatory use of the split payment mechanism. The analysis is preceded by a brief overview of instruments aimed at counteracting tax fraud as well as the effects of tax fraud. The main element of the article are considerations regarding article 57c of the Criminal Fiscal Code penalising making payments without using the split payment mechanism."]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN: 2084-5065"],"pl":["ISSN: 2084-5065"],"universal":["ISSN: 2084-5065"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["53"],"pl":["53"],"universal":["53"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Date copyrighted"],"pl":["Data zastrzeżenia praw autorskich"]},"value":{"en":["2019"],"pl":["2019"],"universal":["2019"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Nowa Kodyfikacja Prawa Karnego"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2019"],"pl":["2019"],"universal":["2019"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["criminal fiscal law","tax offence","split payment","tax fraud"],"pl":["prawo karne skarbowe","przestępstwo skarbowe","oszustwo podatkowe","podział płatności"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://wuwr.pl/nkp/article/view/8275"],"pl":["https://wuwr.pl/nkp/article/view/8275"],"universal":["https://wuwr.pl/nkp/article/view/8275"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Kalisz, Tomasz"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"en":["Wydawnictwo Uniwersytetu Wrocławskiego"],"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"],"universal":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["243"],"pl":["243"],"universal":["243"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["233"],"pl":["233"],"universal":["233"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Ochman, Piotr"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["Split payment and criminal fiscal law"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"pl":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"universal":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."]}},{"label":{"en":["Relation"],"pl":["Powiązanie"]},"value":{}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"en":["Wrocław"],"pl":["Wrocław"],"universal":["Wrocław"]}},{"label":{"en":["WUL Catalog"],"pl":["Katalog BUWr"]},"value":{"en":["https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:229883"],"pl":["https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:229883"],"universal":["https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:229883"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"en":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"pl":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"universal":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"en":["Split payment and criminal fiscal law"]},"type":"Manifest","@context":"http://iiif.io/api/presentation/3/context.json","items":[{"width":1600,"id":"https://repozytorium.uni.wroc.pl/canvas/page1","label":{"@none":["PDF/15_Ochman_P_Split_payment_and_criminal_fiscal_law.pdf"]},"type":"Canvas","items":[{"id":"https://repozytorium.uni.wroc.pl/annotation/page1","type":"AnnotationPage","items":[{"motivation":"painting","id":"https://repozytorium.uni.wroc.pl/annotation/page1/1","type":"Annotation","body":{"format":"application/pdf","id":"https://repozytorium.uni.wroc.pl/Content/117811/PDF/15_Ochman_P_Split_payment_and_criminal_fiscal_law.pdf","label":{"@none":["PDF/15_Ochman_P_Split_payment_and_criminal_fiscal_law.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}