CNS Czasopisma Naukowe w Sieci
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Opodatkowanie przychodów z odpłatnego zbycia nieruchomości podatkiem dochodowym od osób fizycznych
No full textAmong the sources of income in Article 10, Section 1, Item 8 of the Personal Income Tax Act, the legislator listed, among others, the sale of real estate or parts thereof, or an interest in real estate, for consideration, if the sale is not made in the course of business activity and is completed within five years from the end of the calendar year in which the real estate was acquired or constructed. Article 10, Section 1, Item 8 of the Personal Income Tax Act is intended to counteract speculative behavior. Pursuant to Article 21, Section 1, Item 131 of the Personal Income Tax Act, income from the sale of real estate and property rights for consideration, referred to in Article 30e of the Personal Income Tax Act, is exempt from income tax if, under the terms specified in the Act, it is designated for residential purposes.
Wśród źródeł przychodów ustawodawca w art. 10 ust. 1 pkt 8 PDOF wymienił m.in. odpłatne zbycie nieruchomości lub ich części oraz udziału w nieruchomości, jeżeli odpłatne zbycie nie następuje w wykonaniu działalności gospodarczej i zostało dokonane przed upływem pięciu lat, licząc od końca roku kalendarzowego, w którym nastąpiło nabycie lub wybudowanie nieruchomości. Art. 10 ust. 1 pkt 8 PDOF ma w swoim założeniu przeciwdziałać zachowaniom o charakterze spekulacyjnym. Stosownie bowiem do przepisu art. 21 ust. 1 pkt 131 PDOF wolne od podatku dochodowego są dochody z odpłatnego zbycia nieruchomości i praw majątkowych, o których mowa w art. 30e PDOF, jeżeli na zasadach określonych w ustawie zostaną przeznaczone na realizację celów mieszkalnych.
 
Evolution of Financial Market Regulations in The Conflict of Law Aspect. Reflections From The Perspective of Twenty Years Since Poland’s Accession To The European Union
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Norweskie dochody z pracy marynarzy a ulga abolicyjna. Uwagi na tle orzeczeń NSA o sygnaturach II FSK 370/21 oraz II FSK 451/21
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Finansowoprawny status funduszy celowych — kilka refleksji w kontekście zasady zupełności budżetowej
No full textThe beauty of the graphic gesture in graphology and expertise
No full textAs handwriting is replaced by digital writing, it is losing its specific social function as a medium for passing down written information. In the ongoing process of digitalization of writing, written communication becomes more and more virtual and metaphysical, losing its expressive, grapho-motor, material, and non-verbal character. The teaching-learning processes involving writing are very complex, and today they face new challenges. Due to the homogenizing process of digitalization, new generations tend to lose their manual writing skills and, at the same time, regress in their ability to write using adequate, complete, and correct language (a form of functional illiteracy). We can also observe a progressive loss of handwriting skills caused by the increasing disuse of manual writing. Writing well means positively responding to a teaching-learning method that gives “sense” to manual writing, to its natural expressiveness and creativity, which are typical of human beings. Manual writing, especially cursive writing, should satisfy the implicit requirements of the true, the beauty, and the good, allowing individuals to express their own original and intimate contents, their most authentic potential force. Writing fluency, which is best expressed in cursive and “goes forward without stumbling,” is an important expression of human creativity
Document examination and digital evidence
No full textIn this article, the authors define the essence of digital (electronic) documents and establish their role in the modern document circulation system. They also analyze the legal acts of Ukraine, which regulate the use of digital documents and their individual details, such as electronic digital signatures, digital seals, etc. They determine the specifics of working with electronic (digital) sources of evidentiary information (collection, transmission, storage, use, and research) and establish the ratio of digital documents and digital evidence. Attention is also paid to the formation of a new field of forensic knowledge—digital forensics. The article examines the peculiarities of the forensic expert analysis of electronic documents during computer technical tests and other types of forensic examinations
Legal nature of pharmaceutical care in Poland—health benefit or pharmaceutical service?
No full textThis article discusses the legal nature of pharmaceutical care in Poland. The purpose of this article is an attempt to determine the status of pharmaceutical care after the enactment of the Pharmaceutical Profession Act. The separation of pharmaceutical care from pharmaceutical services in this Act aims to emphasize its priority in fulfilling the social mission of the pharmacy. However, from the Pharmaceutical Law Act (Journal of Laws of 2024 item 686) it can be inferred that pharmaceutical care remains as a part of the pharmaceutical services provided in a pharmacy. The presentation of the article’s topic was made using literature on pharmaceutical law (analysis and critique of literature). Additionally, texts of individual acts and governmental drafts of their justifications were necessary for explaining detailed issues. The basic research method adopted in this work is the linguistic-logical analysis of legal texts (also known as the dogmatic-legal method or document analysis), i.e., the texts of acts included in various parts of the work and, where necessary, the case law of administrative courts. The conducted analysis leads to the conclusion that it is difficult to qualify pharmaceutical care as a service with a uniform status. There is currently no obstacle to treating pharmaceutical care both as a pharmaceutical service and a health benefit in order to obtain public funding for pharmaceutical care