The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition
The subject of this study is the analysis of the conceptual scope of the legal definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991. The aim of the publication is to identify, following law analysis, that the definition of legal securities is an example of incorr...
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Format: | Article |
Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-06-01
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Series: | Prawo Budżetowe Państwa i Samorządu |
Subjects: | |
Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.010 |
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author | Artur Halasz |
author_facet | Artur Halasz |
author_sort | Artur Halasz |
collection | DOAJ |
description | The subject of this study is the analysis of the conceptual scope of the legal definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991. The aim of the publication is to identify, following law analysis, that the definition of legal securities is an example of incorrect legal definition. The article goes on to point out the tax effects of this legal definition. |
first_indexed | 2024-12-21T12:21:14Z |
format | Article |
id | doaj.art-3c7caa81fcc14a1eaa801ea97d182a25 |
institution | Directory Open Access Journal |
issn | 2300-9853 2353-7086 |
language | English |
last_indexed | 2025-02-17T09:14:31Z |
publishDate | 2016-06-01 |
publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
record_format | Article |
series | Prawo Budżetowe Państwa i Samorządu |
spelling | doaj.art-3c7caa81fcc14a1eaa801ea97d182a252025-01-02T14:26:17ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862016-06-0142698310.12775/PBPS.2016.010The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definitionArtur Halasz0University of WrocławThe subject of this study is the analysis of the conceptual scope of the legal definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991. The aim of the publication is to identify, following law analysis, that the definition of legal securities is an example of incorrect legal definition. The article goes on to point out the tax effects of this legal definition.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.010legal definitionsecuritiespromissory note |
spellingShingle | Artur Halasz The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition Prawo Budżetowe Państwa i Samorządu legal definition securities promissory note |
title | The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition |
title_full | The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition |
title_fullStr | The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition |
title_full_unstemmed | The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition |
title_short | The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition |
title_sort | conceptual scope of the definition of securities in the provisions of the personal income tax act of 26 july 1991 as an example of incorrect legal definition |
topic | legal definition securities promissory note |
url | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.010 |
work_keys_str_mv | AT arturhalasz theconceptualscopeofthedefinitionofsecuritiesintheprovisionsofthepersonalincometaxactof26july1991asanexampleofincorrectlegaldefinition AT arturhalasz conceptualscopeofthedefinitionofsecuritiesintheprovisionsofthepersonalincometaxactof26july1991asanexampleofincorrectlegaldefinition |