{"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":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Borszowski, Paweł : Uniwersytet Wrocławski"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"uk":["WR U/PAdjm","WR U/PAdbg"],"en":["WR U/PAdjm","WR 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wersją"]},"value":{"uk":["https://wuwr.pl/wlzp/article/view/8770"],"en":["https://wuwr.pl/wlzp/article/view/8770"],"pl":["https://wuwr.pl/wlzp/article/view/8770"],"universal":["https://wuwr.pl/wlzp/article/view/8770"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"uk":["Wydawnictwo Uniwersytetu Wrocławskiego"],"en":["Wydawnictwo Uniwersytetu Wrocławskiego"],"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"],"universal":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Marszał, Maciej","Burdìn, Volodimir"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Date copyrighted"],"pl":["Data zastrzeżenia praw autorskich"]},"value":{"uk":["2018"],"en":["2018"],"pl":["2018"],"universal":["2018"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"uk":["ISSN 2082-4939"],"en":["ISSN 2082-4939"],"pl":["ISSN 2082-4939"],"universal":["ISSN 2082-4939"]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"uk":["ISSN"],"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"uk":["2018"],"en":["2018"],"pl":["2018"],"universal":["2018"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"uk":["9"],"en":["9"],"pl":["9"],"universal":["9"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"uk":["95"],"en":["95"],"pl":["95"],"universal":["95"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"uk":["105"],"en":["105"],"pl":["105"],"universal":["105"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Definicja legalna działalności gospodarczej z Ordynacji podatkowej a determinanty jej formułowania"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"uk":["2018"],"en":["2018"],"pl":["2018"],"universal":["2018"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Marszał, Maciej : Redaktor","Burdin, Volodimir : Redaktor"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"uk":["Pravove viznačennâ gospodars\u2019koї dìâl\u2019nostì z Podatkovoї ordinacїї ì determìnanti ї ї formulûvannâ"],"en":["The legal definition of economic activity from the Tax Ordinance Act and the determinants of its formulation"]}},{"label":{"en":["Institution"],"pl":["Instytucja"]},"value":{"pl":["Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego","Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["The article analyzes one of the key issues when it comes to the application of legal definitions in the tax law. The tax legislator, regardless of the fact that the legal definition of economic activity was introduced in the provisions of public commercial law, formulates its own definition of this concept in general tax law. In such a case, the determinants of formulating the definition of legal business activity in the Tax Ordinance Act should be determined.Two determinants were chosen and the defi nition of economic activity from the Tax Ordinance Act was analyzed from this point of view. The hypothesis was confirmed that the tax legislator did not use these determinants. For tax theory and practice, this makes it necessary to assess whether a definition of this concept is needed in general tax law."]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Definicja legalna działalności gospodarczej z Ordynacji podatkowej a determinanty jej formułowania"]},"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/08_Borszowski_P_Definicja_legalna_dzialalnosci_gospodarczej_z_Ordynacji_podatkowej_a_determinanty_jej_formulowania.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/121607/PDF/08_Borszowski_P_Definicja_legalna_dzialalnosci_gospodarczej_z_Ordynacji_podatkowej_a_determinanty_jej_formulowania.pdf","label":{"@none":["PDF/08_Borszowski_P_Definicja_legalna_dzialalnosci_gospodarczej_z_Ordynacji_podatkowej_a_determinanty_jej_formulowania.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}