{"metadata":[{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"uk":["207"],"en":["207"],"pl":["207"],"universal":["207"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"uk":["217"],"en":["217"],"pl":["217"],"universal":["217"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Determinanty kształtu nowej definicji budowli w podatku od nieruchomości"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Borszowski, Paweł"]}},{"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":["2023"],"en":["2023"],"pl":["2023"],"universal":["2023"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"uk":["14"],"en":["14"],"pl":["14"],"universal":["14"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"uk":["https://wuwr.pl/wlzp/article/view/15910"],"en":["https://wuwr.pl/wlzp/article/view/15910"],"pl":["https://wuwr.pl/wlzp/article/view/15910"],"universal":["https://wuwr.pl/wlzp/article/view/15910"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"uk":["pravove viznačennâ","budìvnictvo","determìnanti stvorennâ viznačennâ","podatok na neruhome majno"],"en":["legal definition","construction","determinants of definition creation","real estate tax"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["Wydawnictwo Uniwersytetu Wrocławskiego","Wydawnictwo \u201eSzermierz\u201d sp. z o.o."]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Burdin, Wołodymyr","Marszał, Maciej"]}},{"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":["Group publication title"],"pl":["Tytuł publikacji grupowej"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze = Vroclavs'ko-L'vìvs'kij Ûridičnij Zbìrnik. 2023, 14"]}},{"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"],"en":["pol"],"pl":["pol"],"universal":["pol"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"pl":["Copyright by Autorzy, Wydawnictwo Uniwersytetu Wrocławskiego i Wydawnictwo \u201eSzermierz\u201d sp. z o.o."]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"uk":["eng","ukr"],"en":["eng","ukr"],"pl":["eng","ukr"],"universal":["eng","ukr"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"uk":["WR U/PAdks"],"en":["WR U/PAdks"],"pl":["WR U/PAdks"],"universal":["WR U/PAdks"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["Attribution"],"pl":["Uznanie autorstwa"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Creative Commons - Attribution (CC BY 4.0)","https://creativecommons.org/licenses/by/4.0/deed.en"],"pl":["Creative Commons - Uznanie autorstwa (CC BY 4.0)","https://creativecommons.org/licenses/by/4.0/deed.pl"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"uk":["Prijnâttâ rìšennâ Konstitucìjnim sudom Polʹŝì vìd 4 lipnâ 2023 roku pro nevìdpovìdnìstʹ do Konstitucìï položennâ, âke konkretizuê ûridične viznačennâ sporudi u podatku na neruhome majno, zumovlûê neobhìdnìstʹ termìnovogo obgovorennâ normativnogo formlennâ cìêï defenìcìï. Slìd zaznačiti, ŝo činne normativne rìšennâ ne tìlʹki ne vitrimalo viprobuvannâ časom, koli jdetʹsâ pro adaptacìû podatkovogo zakonodavstva do socìalʹnoekonomìčnoï dìjsnostì, ŝo dinamìčno rozvivaêtʹsâ, a le j viklikaê sumnìvi ŝodo vikonannâ determìnantìv jogo zaprovadžennâ, viznačenih u položennâh Rozporâdžennâ vìd 20 červnâ 2002 r. «Pro principi zakonodavčoï tehnìki» (div. Dziennik Ustaw vìd 2016 r., p. 283). Tomu rozglâd novoï normativnoï formi cʹogo viznačennâ slìd počinati z pevnogo uzagalʹnennâ ta ocìnki činnogo zakonodavčogo virìšennâ, a potìm z formulûvannâ okremih determìnantìv zaprovadžennâ novogo viznačennâ, čim ê zakonna sporuda. Z oglâdu na ce, slìd neobhìdno rozglânuti determìnanti, ŝo zmušuûtʹ vìdìjti vìd zmìstu defenìcìï sporudi, sformulʹovanogo v Zakonì pro budìvnictvo. Takim činom, obov`âzkovo postaê potreba z`âsuvati pitannâ, či zokrema neobhìdno vìdstupati vìd značennâ viznačennâ sporudi zgìdno z položennâmi Zakonu pro budìvnictvo, ì či pritamannij defenìcìï vinâtkovij harakter. Vislovlenij takim činom determìnant ne potrìbno rozglâdati na rìvnì rìšennâ pro zaprovadžennâ ûridičnogo viznačennâ cʹogo ponâttâ, oskìlʹki vono pìdtverdženo Konstitucìjnim sudom, todì âk jogo zastosuvannâ povinno viâvlâtisâ v rozvitku jogo novoï formi. Cej determìnant maê počatkovij harakter ì vodnočas ê pìdstavoû dlâ vìdstupu vìd značennâ defenìcìï sporudi, zaznačenogo v položennâh Zakonu pro budìvnictvo. Natomìstʹ âkŝo mova jde pro formulûvannâ formi cʹogo viznačennâ, tobto šlâhom vvedennâ ïï konkretnih elementìv, staê neobhìdnim ìnšij determìnant, âkij slìd prijnâti na osnovì § 146 rozd. 1 p. 4 Položennâ pro «Osnovi zakonodavčoï tehnìki». Jdetʹsâ pro determìnanti neobhìdnostì vstanovlennâ novogo značennâ danogo ponâttâ, a otže, defenìcìâ budìvlì z oglâdu na ïï sferu regulûvannâ. Otže, jdetʹsâ pro taku podatkovu konstrukcìû viznačennâ budìvlì, ŝob vona vìdpovìdala vimozì normativnogo novovvedennâ. Viznačenì takim činom determìnanti dozvolili avtoru zrobiti sprobu navesti kontur jogo postulʹovanoï normativnoï formi."],"en":["The article analyses the issue of creating a new definition of a building in the real estate tax regulation. First, the normative shape of the current definition is presented. Subsequently, the focus is put on formulating the determinants of introducing a new definition of a legal structure in the real estate tax. These determinants were established on the basis of the Regulation on the \u201cPrinciples of Legislative Technique.\u201d Hence, it serves as a determinant of the departure from the meaning of the definition contained in the Construction Law, as well as the normative novelty. Their wording made it possible to show the illustration of the legislative variant of the new tax definition of a structure, indicating the structural elements as well as definitional features."]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Burdin, Wołodymyr : Redaktor","Marszał, Maciej : Redaktor"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"uk":["Determìnanti formi novogo viznačennâ budìvlì v podatkah na neruhome majno"],"en":["Determinants of the shape of the new definition of a building in property tax"]}},{"label":{"en":["Institution"],"pl":["Instytucja"]},"value":{"pl":["Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii","Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"uk":["2023"],"en":["2023"],"pl":["2023"],"universal":["2023"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Determinanty kształtu nowej definicji budowli w podatku od nieruchomości"]},"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/13_P_Borszowski_Determinanty_ksztaltu_nowej_definicji_budowli_w_podatku_od_nieruchomosci.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/141881/PDF/13_P_Borszowski_Determinanty_ksztaltu_nowej_definicji_budowli_w_podatku_od_nieruchomosci.pdf","label":{"@none":["PDF/13_P_Borszowski_Determinanty_ksztaltu_nowej_definicji_budowli_w_podatku_od_nieruchomosci.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}