Zasady odpowiedzialności z tytułu doradztwa podatkowego w Polsce

"1. Wykonywanie każdego zawodu wiąże się z ponoszeniem odpowiedzialności z różnego zakresu. Niewątpliwie rodzaj i zakres odpowiedzialności powiązane są z charakterem czynności wykonywanych w ramach danego zawodu. Z reguły odpowiedzialność rozumiana jest jako ujemne konsekwencje ponoszone przez podmioty prawa w związku z zaistnieniem zdarzeń negatywnie ocenianych w świetle obowiązującego prawa. Doradztwo podatkowe wykonywane jest przez podmioty, które w sposób profesjonalny diagnozują skutki podatkowe istniejących stanów faktycznych i prawnych."(...

Rola doradców podatkowych i ich wpływ na działalność legislacyjnai

Tax advisers are representatives of a profession of public confidence. Their activity not only lies in services within the widely taken domain of tax law but they are also a competent source of knowledge on practical application of tax law. Opinions given by the National Council of Tax Advisers being a representative organ of tax advisers are often used by organs constructing law. There are cases in which the standpoint of the National Council of Tax Advisers has significantly contributed to the initiation of a legislative process. The possibility of rendering law services within the domain of tax law by graduates of law studies is limited as services of this kind are reserved only for tax advisors who meet statutorily specified requirements. It should be noted that a profession of a tax adviser seems to be very interesting for present as well as for future law graduates. The statutory widening of competence of the National Council of Tax Advisers in the legislative process, both in the legislative commission and in the parliament commission, should be postulated. Similarly, the Minister of Finance should take into account the opinion of the National Council to a wider extent. Changes of regulations concerning activities of tax advisers and leading to reasonable widening the scope of their competences can be also postulated. Present law regulations in force make a profession of a tax adviser the most accessible of all law professions

Preferencje podatkowe jako konstrukcje prawne w zakresie unikania podwójnego opodatkowania w ramach podatku od spadków i darowizn

Artykuł porusza problematykę podwójnego podatku od spadków i darowizn nałożonego na obywateli UE, którzy stają się nabywcami rzeczy i praw majątkowych zlokalizowanych w państwach, których ani nie są obywatelami, ani nie posiadają w nich miejsca zamieszkania. Konsekwencją tego typu sytuacji jest obowiązek zapłaty podatku zarówno w państwie, w którym znajdują się rzeczy lub też wykonywane są prawa majątkowe, jak i w Rzeczypospolitej Polskiej. Autor zwraca uwagę na potrzebę harmonizacji prawa podatkowego w państwach Wspólnoty.Publikacja dofinansowana przez Urząd Miasta Łodzi; Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Belt restraint reduction in nursing homes: design of a quasi-experimental study

<p>Abstract</p> <p>Background</p> <p>The use of physical restraints still is common practice in the nursing home care. Since physical restraints have been shown to be an ineffective and sometimes even hazardous measure, interventions are needed to reduce their usage. Several attempts have been made to reduce the use of physical restraints. Most studies used educational approaches and introduced a nurse specialist as a consultant. However, the success rate of these interventions has been inconsistent. We developed a new multi-component intervention (EXBELT) comprising an educational intervention for nursing home staff in combination with a policy change (belt use is prohibited by the nursing home management), availability of a nurse specialist and nursing home manager as consultants, and availability of alternative interventions. The first aim of this study is to further develop and test the effectiveness of EXBELT on belt restraint reduction in Dutch psychogeriatric nursing homes. However, the reduction of belts should not result in an increase of other restrictive restraints (such as a chair with locked tray table) or psychoactive drug use. The overall aim is an effective and feasible intervention that can be employed on a large scale in Dutch nursing homes.</p> <p>Methods and design</p> <p>Effects of EXBELT will be studied in a quasi-experimental longitudinal study design. Alongside the effect evaluation, a process evaluation will be carried out in order to further develop EXBELT. Data regarding age, gender, use of physical restraints, the number of falls and fall related injuries, psychoactive drug use, and the use of alternative interventions will be collected at baseline and after four and eight months of follow-up. Data regarding the process evaluation will be gathered in a period of eight months between baseline and the last measurement. Furthermore, changing attitudes will become an important addition to the educational part of EXBELT.</p> <p>Discussion</p> <p>A quasi-experimental study is presented to investigate the effects of EXBELT on the use of belts on wards in psychogeriatric nursing homes. The study will be conducted in 26 wards in 13 psychogeriatric nursing homes. We selected the wards in a manner that contamination between control- and intervention group is prevented.</p> <p>Trial registration</p> <p>(NTR2140)</p

Nauka prawa finansowego po I dekadzie XXI wieku

Księga pamiątkowa dedykowana profesorowi Apoloniuszowi Kosteckiem

The Role of Tumor-Associated Macrophages in the Progression and Chemoresistance of Ovarian Cancer

Tumor-associated macrophages (TAMs) constitute the main population of immune cells present in the ovarian tumor microenvironment. These cells are characterized by high plasticity and can be easily polarized by colony-stimulating factor-1, which is released by tumor cells, into an immunosuppressive M2-like phenotype. These cells are strongly implicated in both the progression and chemoresistance of ovarian cancer. The main pro-tumoral function of M2-like TAMs is the secretion of a variety of cytokines, chemokines, enzymes and exosomes that reach microRNAs, directly inducing the invasion potential and chemoresistance of ovarian cancer cells by triggering their pro-survival signaling pathways. The M2-like TAMs are also important players in the metastasis of ovarian cancer cells in the peritoneum through their assistance in spheroid formation and attachment of cancer cells to the metastatic area&mdash;the omentum. Moreover, TAMs interplay with other immune cells, such as lymphocytes, natural killer cells, and dendritic cells, to inhibit their responsiveness, resulting in the development of immunosuppression. The detrimental character of the M2-like type of TAMs in ovarian tumors has been confirmed by a number of studies, demonstrating the positive correlation between their high level in tumors and low overall survival of patients