{"metadata":[{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Bursztynowicz, Michał"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["law","tax","agricultural tax","investment relief","subjective scope of investment relief in the agricultural tax"],"pl":["prawo","podatek","podatek rolny","ulga inwestycyjna","zakres podmiotowy ulgi inwestycyjnej w podatku rolnym"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://wuwr.pl/prawo/article/view/10156"],"pl":["https://wuwr.pl/prawo/article/view/10156"],"universal":["https://wuwr.pl/prawo/article/view/10156"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["45"],"pl":["45"],"universal":["45"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Zakres przedmiotowy ulgi inwestycyjnej w podatku rolnym"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Klat-Wertelecka, Lidia"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"en":["Wydawnictwo Uniwersytetu Wrocławskiego"],"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"],"universal":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Source"],"pl":["Źródło"]},"value":{"en":["PAd P 101182 II"],"pl":["PAd P 101182 II"],"universal":["PAd P 101182 II"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["pol"],"pl":["pol"],"universal":["pol"]}},{"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":["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":["WUL Catalog"],"pl":["Katalog BUWr"]},"value":{"en":["https://katalog.uwr.edu.pl/discovery/fulldisplay?docid=alma991004168969709338&context=L&vid=48OMNIS_UWR:STG&lang=pl&search_scope=MyInst_and_CI&adaptor=Local%20Search%20Engine&tab=AllSlots&query=any,contains,acta%20universitatis%20wratislaviensis%20prawo&sortby=date_d&facet=frbrgroupid,include,9081262844176264156&offset=0"],"pl":["https://katalog.uwr.edu.pl/discovery/fulldisplay?docid=alma991004168969709338&context=L&vid=48OMNIS_UWR:STG&lang=pl&search_scope=MyInst_and_CI&adaptor=Local%20Search%20Engine&tab=AllSlots&query=any,contains,acta%20universitatis%20wratislaviensis%20prawo&sortby=date_d&facet=frbrgroupid,include,9081262844176264156&offset=0"],"universal":["https://katalog.uwr.edu.pl/discovery/fulldisplay?docid=alma991004168969709338&context=L&vid=48OMNIS_UWR:STG&lang=pl&search_scope=MyInst_and_CI&adaptor=Local%20Search%20Engine&tab=AllSlots&query=any,contains,acta%20universitatis%20wratislaviensis%20prawo&sortby=date_d&facet=frbrgroupid,include,9081262844176264156&offset=0"]}},{"label":{"en":["Location of original object"],"pl":["Lokalizacja oryginału"]},"value":{"pl":["Biblioteka Wydziału Prawa, Administracji i Ekonomii"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"en":["Wrocław"],"pl":["Wrocław"],"universal":["Wrocław"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"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":{"pl":["Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Klat-Wertelecka, Lidia : Redaktor"]}},{"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 article provides a comprehensive analysis of entities eligible to take advantage of investment relief in the agricultural tax. The considerations take into account the achievements of the doctrine, jurisprudence of administrative courts, as well as interpretations of tax authorities.Indicated in the Law on Agricultural Tax catalog of expenditures, which give the right to make use of investment relief is quite narrow and its design is outdated and not fully adapted to the new socioeconomic conditions. The terms used in the Law on Agricultural Tax are vague and ambiguous. The difficulties arise also from the practical application of the rules governing the investment relief in the agricultural tax.In the catalog of tax reliefs, investment relief is one of the most complicated. But it is also the most important relief for both legislator and society. Farmers should also choose this relief, because it reduces tax. Above all, investment relief has the nature of a stimulant and compensates expenses. The legislator uses this relief as an incentive to farm modernization, increasing the efficiency and adapting to national and EU standards."]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"en":["The subjective scope of investment relief in the agricultural tax"]}},{"label":{"en":["Institution"],"pl":["Instytucja"]},"value":{"pl":["Uniwersytet Wrocławski"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Date copyrighted"],"pl":["Data zastrzeżenia praw autorskich"]},"value":{"en":["2014"],"pl":["2014"],"universal":["2014"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN: 0524-4544"],"pl":["ISSN: 0524-4544"],"universal":["ISSN: 0524-4544"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Acta Universitatis Wratislaviensis. Prawo"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2014"],"pl":["2014"],"universal":["2014"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["1"],"pl":["1"],"universal":["1"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["31"],"pl":["31"],"universal":["31"]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["316"],"pl":["316"],"universal":["316"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Zakres przedmiotowy ulgi inwestycyjnej w podatku rolnym"]},"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/04_Bursztynowicz_M_Zakres_przedmiotowy_ulgi_inwestycyjnej_w_podatku_rolnym.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/119471/PDF/04_Bursztynowicz_M_Zakres_przedmiotowy_ulgi_inwestycyjnej_w_podatku_rolnym.pdf","label":{"@none":["PDF/04_Bursztynowicz_M_Zakres_przedmiotowy_ulgi_inwestycyjnej_w_podatku_rolnym.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}