{"metadata":[{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wroclaw Review of Law, Administration & Economics"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2017"],"pl":["2017"],"universal":["2017"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["7"],"pl":["7"],"universal":["7"]}},{"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: 2084-1264"],"pl":["ISSN: 2084-1264"],"universal":["ISSN: 2084-1264"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["This essay shall give an overview over the entrepreneurs\u2019 obligation to disclose, record, bill and safe-keep bills with regard to VAT. Background is the new regulation of entrepreneurship of the public sector. No later than 1.1.2021, legal entities of public law will largely be treated as equal to private entrepreneurs, and as such, have to observe the formal requirements of VAT law."]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdbg"],"pl":["WR U/PAdbg"],"universal":["WR U/PAdbg"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Kusiak-Winter, Renata : Redaktor"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Creative Commons - Attribution, Non-Commercial, NoDerivatives (CC BY-NC-ND 4.0)","https://creativecommons.org/licenses/by-nc-nd/4.0/deed.en"],"pl":["Creative Commons - Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych (CC BY-NC-ND 4.0)","https://creativecommons.org/licenses/by-nc-nd/4.0/deed.pl"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["Attribution, Non-Commercial, NoDerivatives"],"pl":["Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}},{"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":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Kusiak-Winter, Renata"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Pierre Frotscher","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"pl":["Copyright by Pierre Frotscher","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"universal":["Copyright by Pierre Frotscher","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["Entrepreneurs\u2019 Obligations to Disclosure, Recording, Billing, and the Safe-Keeping of Bills with Regard to Vat"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["144"],"pl":["144"],"universal":["144"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["132"],"pl":["132"],"universal":["132"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["1"],"pl":["1"],"universal":["1"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["University of Wroclaw. Faculty of Law, Administration & Economics"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["entrepreneur","disclosure","recording","billing","safe-keeping","VAT bill"],"pl":["przedsiębiorca","ujawnienie","ewidencjonowanie","rozliczanie","przechowywanie","faktura VAT"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://reference-global.com/article/10.1515/wrlae-2015-0057"],"pl":["https://reference-global.com/article/10.1515/wrlae-2015-0057"],"universal":["https://reference-global.com/article/10.1515/wrlae-2015-0057"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Frotscher, Pierre"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"en":["Entrepreneurs\u2019 Obligations to Disclosure, Recording, Billing, and the Safe-Keeping of Bills with Regard to Vat"]},"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/125_ Frotscher_P_Entrepreneurs_obligations_to_disclosure_recording_billing_and_the_safe_keeping_of_bills_with_regard_to_VAT.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/131173/PDF/125_ Frotscher_P_Entrepreneurs_obligations_to_disclosure_recording_billing_and_the_safe_keeping_of_bills_with_regard_to_VAT.pdf","label":{"@none":["PDF/125_ Frotscher_P_Entrepreneurs_obligations_to_disclosure_recording_billing_and_the_safe_keeping_of_bills_with_regard_to_VAT.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}