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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Main Author: Artur Halasz
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2016-06-01
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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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.
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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
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AT arturhalasz conceptualscopeofthedefinitionofsecuritiesintheprovisionsofthepersonalincometaxactof26july1991asanexampleofincorrectlegaldefinition