{"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":["Antonów, Dobrosława : Uniwersytet Wrocławski"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"uk":["WR U/PAdjm","WR U/PAdbg"],"en":["WR U/PAdjm","WR U/PAdbg"],"pl":["WR U/PAdjm","WR U/PAdbg"],"universal":["WR U/PAdjm","WR U/PAdbg"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"uk":["eng"],"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"uk":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"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":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"uk":["Wrocław"],"en":["Wrocław"],"pl":["Wrocław"],"universal":["Wrocław"]}},{"label":{"en":["Source"],"pl":["Źródło"]},"value":{"uk":["PAd P 102216 II"],"en":["PAd P 102216 II"],"pl":["PAd P 102216 II"],"universal":["PAd P 102216 II"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"uk":["pol","ukr"],"en":["pol","ukr"],"pl":["pol","ukr"],"universal":["pol","ukr"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"uk":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"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":["Creator"],"pl":["Twórca"]},"value":{"pl":["Antonów, Dobrosława"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"uk":["https://wuwr.pl/wlzp/article/view/8667"],"en":["https://wuwr.pl/wlzp/article/view/8667"],"pl":["https://wuwr.pl/wlzp/article/view/8667"],"universal":["https://wuwr.pl/wlzp/article/view/8667"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["public charge","stamp duty","legal duty"],"pl":["opłata skarbowa","opłata publiczna","charakter prawny opłat"]}},{"label":{"en":["Description"],"pl":["Opis"]},"value":{"pl":["Tekst w języku polskim i ukraińskim. Streszczenie w języku  angielskim."]}},{"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":["Bojko, Andrìj Mihajlovič","Marszał, Maciej"]}},{"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":["2012"],"en":["2012"],"pl":["2012"],"universal":["2012"]}},{"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":["2012"],"en":["2012"],"pl":["2012"],"universal":["2012"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"uk":["3"],"en":["3"],"pl":["3"],"universal":["3"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"uk":["369"],"en":["369"],"pl":["369"],"universal":["369"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"uk":["391"],"en":["391"],"pl":["391"],"universal":["391"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["The legal nature of the public charges as an example of stamp duty"],"pl":["Charakter prawny opłat publicznych na przykładzie opłaty skarbowej"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"uk":["2012"],"en":["2012"],"pl":["2012"],"universal":["2012"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Bojko, Andrìj Mihajlovič : Redaktor","Marszał, Maciej : Redaktor"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"uk":["Pravovij harakter deržavnih zborìv na prikladì gerbovogo zboru"]}},{"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":["One of the kinds of public tributes are public charges. The basic feature that differentiates the public tribute from other public tributes in particular from taxes is payment. It means that the charge is a financial service for which a citizen receives definite service from the state equivalent service . In principle the height of a charge should cover the cost of the service. At times charges are lower. However, more often charges considerably exceed the value of realized by the state service. Then charges acquire the feature of a tax, namely a gratuitous tribute. Public charges among other things are charged for official acts. The example of such charge is stamp duty regulated in act of 16 November 2006 on stamp duty. Stamp duty is chargeable on individual matters falling within the scope of public administration: performance of an official act, on notification or on request, issuance of a certificate on request, issuance of a permission permit, concession; submission of an instrument of power of attorney or procuration or of a copy, excerpt copy or reproduction thereof \u2014 in a matter falling within the scope of public administration or in a judical proceeding. Stamp duty is also chargeable on the performance of an official act, issuance of a certificate or permission permit by an entity other than a government and self-government administration authority, in connection with the performance of tasks falling within the scope of public administration, and on submission to the said entity of an instrument of power of attorney or procuration or of a copy excerpt copy or excerpt thereof. Rates of stamp duty are between 1 złoty and 12 750 złotych. In most cases a stamp duty considerably exceeds the cost and the value of the state service. Thus, a stump duty acquire the feature of a gratuitous tribute and in some cases it resembles a tax. Stamp duty on submission of an instrument of power of attorney or procuration is particulary gratuitous. In fact, in such cases a citizen does not receive any state service for his stamp duty except of an acceptance the documents by court of justice or public administration entity. The charge fallowing within this scope has a feature of a tax."]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"en":["The legal nature of the public charges as an example of stamp duty"],"pl":["Charakter prawny opłat publicznych na przykładzie opłaty skarbowej"]},"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/16_Antonow_D_Charakter_prawny_oplat_publicznych_na_przykladzie_oplaty_skarbowej.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/122685/PDF/16_Antonow_D_Charakter_prawny_oplat_publicznych_na_przykladzie_oplaty_skarbowej.pdf","label":{"@none":["PDF/16_Antonow_D_Charakter_prawny_oplat_publicznych_na_przykladzie_oplaty_skarbowej.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}