Developing The Concept Of A Tax Law Relationship – Assumptions Concerning Scientific Research On This Issue

The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions.In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship.The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions.In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship

Parish Priests in Rokitno in 1837–1935

Rokitno to parafia i sanktuarium maryjne na zachodnich krańcach Wielkopolski. Do 1793 roku należało do Polski. Odpusty maryjne gromadziły w nim zarówno Polaków, jak i Niemców. Do 1836 roku posługę duszpasterską pełnili tutaj cystersi z opactwa w niedalekim Bledzewie. Po skasowaniu opactwa obowiązki proboszcza sprawowało kolejno sześciu kapłanów: Johann Paul Katke, August (Augustin) Gismann (Gissmann), Alexander Pestrich (Pestrych), Josef Garske, Linus Hübscher i Wilhelm Klemt. Oprócz J.P. Katkego wszyscy pochodzili z zachodniej Wielkopolski, odbyli przygotowanie do kapłaństwa w seminariach duchownych w Poznaniu (studia teoretyczne) i Gnieźnie (rok praktyczny) oraz posługiwali się zarówno językiem polskim, jak i niemieckim. Jedynie o J.P. Katkem nie możemy potwierdzić tych informacji z powodu braku źródeł. Poza A. Gismannem, pozostali radzili sobie z wyzwaniem, którym była organizacja dorocznych odpustów, ale największe zasługi tak w zakresie organizowania odpustów, jak i w sferze codziennego kierowania parafią miał A. Pestrich. Rokitno is a parish and Marian shrine on the western edge of Greater Poland. It was part of Poland until 1793 Marian indulgences gathered both Poles and Germans in the town. Until 1836, Cistercians from the abbey in nearby Bledzew provided pastoral services there. After the abbey was abolished, the duties of parish priest were carried out successively by six priests: Johann Paul Katke, August (Augustin) Gismann (Gissmann), Alexander Pestrich (Pestrych), Josef Garske, Linus Hübscher and Wilhelm Klemt. Except for J. P. Katke, all of them came from western Greater Poland, had received their priestly formation at the seminaries in Poznań (theoretical studies) and Gniezno (practical year), and spoke both Polish and German. We are not able to confirm this information only for J. P. Katke, due to lack of sources. Apart from A. Gismann, they braved the challenge of organizing annual indulgences, but the greatest merit both in organizing indulgences and in the sphere of daily parish management was that of A. Pestrich

Egzotyzm w literaturze staropolskiej: wybrane problemy

S\u142owa kluczowe: literatura polska \u2013 historia (16-18 w.); Sarmaci; barok \u2013 poezja; egzotyzm w kulturze polskiej (16-18 w.); podr\uf3\u17cnicy \u2013 Polska (16-18 w.

Cystersi na zachodnich krańcach archidiecezji poznańskiej w 1829 r. Zagadnienia wybrane

The article presents short biographies of the Cistercians, who canonically belonged to the abbeys in Bledzew, Obra, Paradyż and Przemęt, and at the beginning of the 19th century they worked as pastors in parishes located in the western part of the Archdiocese of Poznań. In a survey sent in 1828 by the archdiocesan consistory they presented the course of their life and priesthood and explained the extent to which they speak Polish and German. Knowledge of both of these languages was common among the Cistercians, regardless of which language they considered native.Artykuł przedstawia krótkie biografie cystersów, którzy kanonicznie należeli do opactw w Bledziewie, Obrze, Paradyżu i Przemęcie, a na początku XIX wieku pracowali jako proboszczowie w parafiach położonych w zachodniej części archidiecezji poznańskiej. W ankiecie przesłanej w 1828 r. do konsystorza archidiecezjalnego przedstawili przebieg swojego życia i kapłaństwa oraz wskazali stopień znajomości języka polskiego i niemieckiego. Znajomość obu tych języków była powszechna wśród cystersów, niezależnie od tego, który język uważali za ojczysty

Osoba i przesłanie św. Franciszka

St. Francis is undoubtedly one of the most popular Christian saints. There are two different biographies of St. Francis. The biography by Thomas da Celano is a historical description of St. Francis` life although written according to the medieval hagiographical canons. St. Bonaventure was a theologian and philosopher first of all. He shows us St. Francis as a perfect follower of Jesus. The other biographies relied heavily on Vita prima, Vita secunda or Legenda maior. Notwithstanding the first biographies based on the very first documents and contemporary relations, some questions still linger. Nevertheless, St. Francis message is clear: equality of all before God, everyone is called for the evangelical life, evangelism through good example rather than through words alone. Important is an emulation the radical poverty of Jesus, fidelity and obedience to the Church, which is represented and guided by pope.St. Francis is undoubtedly one of the most popular Christian saints. There are two different biographies of St. Francis. The biography by Thomas da Celano is a historical description of St. Francis` life although written according to the medieval hagiographical canons. St. Bonaventure was a theologian and philosopher first of all. He shows us St. Francis as a perfect follower of Jesus. The other biographies relied heavily on Vita prima, Vita secunda or Legenda maior. Notwithstanding the first biographies based on the very first documents and contemporary relations, some questions still linger. Nevertheless, St. Francis message is clear: equality of all before God, everyone is called for the evangelical life, evangelism through good example rather than through words alone. Important is an emulation the radical poverty of Jesus, fidelity and obedience to the Church, which is represented and guided by pope

Developing the Concept of a Tax Law Relationship – Assumptions Concerning Scientific Research on this Issue

The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law.Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions.In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field.This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship

Herbivore regulation of plant abundance in aquatic ecosystems.

Herbivory is a fundamental process that controls primary producer abundance and regulates energy and nutrient flows to higher trophic levels. Despite the recent proliferation of small-scale studies on herbivore effects on aquatic plants, there remains limited understanding of the factors that control consumer regulation of vascular plants in aquatic ecosystems. Our current knowledge of the regulation of primary producers has hindered efforts to understand the structure and functioning of aquatic ecosystems, and to manage such ecosystems effectively. We conducted a global meta-analysis of the outcomes of plant-herbivore interactions using a data set comprised of 326 values from 163 studies, in order to test two mechanistic hypotheses: first, that greater negative changes in plant abundance would be associated with higher herbivore biomass densities; second, that the magnitude of changes in plant abundance would vary with herbivore taxonomic identity. We found evidence that plant abundance declined with increased herbivore density, with plants eliminated at high densities. Significant between-taxa differences in impact were detected, with insects associated with smaller reductions in plant abundance than all other taxa. Similarly, birds caused smaller reductions in plant abundance than echinoderms, fish, or molluscs. Furthermore, larger reductions in plant abundance were detected for fish relative to crustaceans. We found a positive relationship between herbivore species richness and change in plant abundance, with the strongest reductions in plant abundance reported for low herbivore species richness, suggesting that greater herbivore diversity may protect against large reductions in plant abundance. Finally, we found that herbivore-plant nativeness was a key factor affecting the magnitude of herbivore impacts on plant abundance across a wide range of species assemblages. Assemblages comprised of invasive herbivores and native plant assemblages were associated with greater reductions in plant abundance compared with invasive herbivores and invasive plants, native herbivores and invasive plants, native herbivores and mixed-nativeness plants, and native herbivores and native plants. By contrast, assemblages comprised of native herbivores and invasive plants were associated with lower reductions in plant abundance compared with both mixed-nativeness herbivores and native plants, and native herbivores and native plants. However, the effects of herbivore-plant nativeness on changes in plant abundance were reduced at high herbivore densities. Our mean reductions in aquatic plant abundance are greater than those reported in the literature for terrestrial plants, but lower than aquatic algae. Our findings highlight the need for a substantial shift in how biologists incorporate plant-herbivore interactions into theories of aquatic ecosystem structure and functioning. Currently, the failure to incorporate top-down effects continues to hinder our capacity to understand and manage the ecological dynamics of habitats that contain aquatic plants

The food of common bream (Abramis brama L.) in a biomanipulated water supply reservoir

Food composition of common bream (Abramis brama, L.) was studied in the shallow, meso–eutrophic, Hamry reservoir (Czech Republic). Fish were sampled during the daytime in the pre-spawning period (April), the post-spawning (June), summer (July) and autumn (October) in 2011. The bream sampled comprised two main size groups: small, 124–186 mm; and large, 210–315 mm standard length. Twenty specimens of each size group (except April – 40 large fish) were taken for analysis on each sampling occasion. Food composition was evaluated using gravimetric methods. Over the whole season, detritus and aquatic vegetation were the dominant dietary items taken. During summer, the diet of large bream comprised mainly aquatic vegetation. Benthic macroinvertebrates and zooplankton formed a minor part of bream diet over the whole season. Specific food habits of bream could be explained by specific conditions within the reservoir and available food resources

Above- and below-ground vertebrate herbivory may each favour a different subordinate species in an aquatic plant community

At least two distinct trade-offs are thought to facilitate higher diversity in productive plant communities under herbivory. Higher investment in defence and enhanced colonization potential may both correlate with decreased competitive ability in plants. Herbivory may thus promote coexistence of plant species exhibiting divergent life history strategies. How different seasonally tied herbivore assemblages simultaneously affect plant community composition and diversity is, however, largely unknown. Two contrasting types of herbivory can be distinguished in the aquatic vegetation of the shallow lake Lauwersmeer. In summer, predominantly above-ground tissues are eaten, whereas in winter, waterfowl forage on below-ground plant propagules. In a 4-year exclosure study we experimentally separated above-ground herbivory by waterfowl and large fish in summer from below-ground herbivory by Bewick’s swans in winter. We measured the individual and combined effects of both herbivory periods on the composition of the three-species aquatic plant community. Herbivory effect sizes varied considerably from year to year. In 2 years herbivore exclusion in summer reinforced dominance of Potamogeton pectinatus with a concomitant decrease in Potamogeton pusillus, whereas no strong, unequivocal effect was observed in the other 2 years. Winter exclusion, on the other hand, had a negative effect on Zannichellia palustris, but the effect size differed considerably between years. We suggest that the colonization ability of Z. palustris may have enabled this species to be more abundant after reduction of P. pectinatus tuber densities by swans. Evenness decreased due to herbivore exclusion in summer. We conclude that seasonally tied above- and below-ground herbivory may each stimulate different components of a macrophyte community as they each favoured a different subordinate plant species