Opodatkowanie CIT od 1 stycznia 2018 r. – korekty systemowe czy kryzys konstrukcji? (wybrane zagadnienia)

The aim of the article is to appoint general idea of the serious amendment made to CIT act, which have entered into force since 1st January 2018 and moreover to evaluate its normative realization. In this respect some crucial changes have been elaborated, such as the extraction of the capital gains as the separate source of income, minimal income tax concerning commercial buildings or disallowance of tax deductions for expenses linked to so called bad debts. Author’s main thesis is that the recent amendment does not fully comply with its goals, since taken measures raise doubts from both domestic (constitutional) and international (i.e. EU) perspective.Artykuł przedstawia bieżące zmiany w ustawie o podatku dochodowym od osób prawnych, które weszły w życie 1 stycznia 2018 r. Zamiarem autora była rekonstrukcja generalnego kierunku wdrażanych reform, jak też ocena ich realizacji w znowelizowanych regulacjach. W tym zakresie przedstawiono pewne kluczowe dla konstrukcji podatku dochodowego zmiany, jak rozdzielenie źródeł przychodów (wyodrębnienie źródła przychodów w postaci zysków kapitałowych), wprowadzenie limitów w zakresie kosztów dotyczących usług niematerialnych, nowych zasad rozliczania w kosztach uzyskania przychodów wierzytelności nieściągalnych, czy wprowadzenie minimalnego podatku dochodowego od wartości obiektów komercyjnych. Zasadnicza teza opracowania wskazuje na to, że prawodawcy nie udało się w pełni zrealizować deklarowanych celów (zwłaszcza w zakresie uszczelnienia systemu opodatkowania dochodów), jako że część nowych regulacji może nasuwać wątpliwości z perspektywy konstytucyjnej, jak i unijnej

Three levels of conclusiveness of legal argumentation

Article presents three analytical perspectives of the problem of closing legal argumentation against the background of the central interpretative assumptions of two leading Polish theories of interpretation, i.e. the clarificative and derivational concept. Author presents thesis that the ability of operative interpretation to regulate social relations is, inter alia, the resultant of conclusiveness of a given interpretative paradigm and the cultural context in which it is embedded. Regardless of the validation of the result of interpretation in the legal discourse, i.e. in the environment of professionals, it is possible that the directives of interpretation, which constitute a cultural artifact, are not fully compatible with the ideological and axiological assumptions of the legal and political culture of a given society, constituting a counter-productive element of that culture. Artykuł przedstawia trzy perspektywy analityczne problemu zamknięcia argumentacji prawniczej na tle centralnych założeń interpretacyjnych dwóch wiodących polskich teorii wykładni, tj. koncepcji klaryfikacyjnej oraz derywacyjnej. Autor prezentuje tezę, że zdolność wykładni operatywnej do regulacji stosunków społecznych jest m.in. wypadkową konkluzywności danego paradygmatu wykładni oraz kontekstu kulturowego, w jakim został osadzony. Niezależnie od uprawomocnienia wyniku interpretacji w dyskursie prawniczym, tj. w środowisku profesjonalistów, możliwa jest sytuacja, gdy dyrektywy wykładni, które stanowią artefakt kulturowy, nie są w pełni kompatybilne z ideologicznymi oraz aksjologicznymi założeniami kultury prawnej i politycznej danego społeczeństwa, stanowiąc niejako kontrproduktywny element tejże kultury

Effective connectivity during visual processing is affected by emotional state

The limitations of our cognitive resources necessitate the selection of relevant information from the incoming visual stream. This selection and prioritizing of stimuli allows the organism to adapt to the current conditions. However, the characteristics of this process vary with time and depend on numerous external and internal factors. The present study was aimed at determining how the emotional state affects effective connectivity between visual, attentional and control brain areas during the perception of affective visual stimuli. The Directed Transfer Function was applied on a 32-electrode EEG recording to quantify the direction and intensity of the information flow during two sessions: positive and negative. These data were correlated with a self-report of the emotional state. We demonstrated that the current mood, as measured by self-report, is a factor which affects the patterns of effective cortical connectivity. An increase in prefrontal top-down control over the visual and attentional areas was revealed in a state of tension. It was accompanied by increased outflow within and from the areas recognized as the ventral attentional network. By contrast, a positive emotional state was associated with heightened flow from the parietal to the occipital area. The functional significance of the revealed effects is discussed

The Protection of Legal Order by Administrative Courts

The position of the administrative judiciary, as it has functioned since 2004, situates this institution not only as a guarantor of the legality of public authority action in a given case, but also of the coherence and functionality of the administrative law system as such. The protection of the legal order by administrative courts is naturally related to the issue of the stability of the judicial practice and the responsibility of the judge for the content of the ruling, and further to the effectiveness of the judicial-administrative application of the law. Thus, this issue is situated on the edge of different methodological planes, covering such threads of analysis as: the place and role of administrative courts in the modern legal order (constitutional-legal method), the procedural model of judicial application of law and its effectiveness (administrative-legal method), or theoretical and even ethical-legal aspects of judicial application of law. In the light of the decisional model of judicial application of law, the issue of care for legal order is revealed with particular force in the layer of validation and interpretation findings, which gives significant importance to the reasons for the justification, especially if one takes into account that the execution of the decision in principle remains outside the competence of the administrative court. Against this background authors pay attention on the relatively restrained use of reformatory powers and disciplinary measures by administrative courts, as a kind of last resort legal remedy. This allows to maintain thesis that administrative courts generally protect the legal order with the force of arguments rather than with the argument of force. On the other hand, they treat measures to ensure the certainty and effectiveness of decisions of judicial application of law as measures to protect the legal order.Pozycja ustrojowa sądownictwa administracyjnego, w kształcie funkcjonującym od 2004 r., sytuuje tę instytucję nie tylko w roli gwaranta legalności działania władzy publicznej w konkretnym przypadku, lecz również koherencji i funkcjonalności systemu prawa administracyjnego jako takiego. Ochrona porządku prawnego przez sądy administracyjne w naturalny sposób wiąże się z zagadnieniem stabilności praktyki orzeczniczej i odpowiedzialnością sędziego za treść orzeczenia, w dalszej kolejności ze skutecznością sądowoadministracyjnego stosowania prawa. Problematyka ta plasuje się tym samym na krawędzi różnych płaszczyzn metodologicznych, obejmując takie wątki analizy, jak: miejsce i rola sądów administracyjnych we współczesnym porządku prawnym (metoda konstytucyjno-prawna), model proceduralny sądowego stosowania prawa i jego efektywność (metoda administracyjno-prawna), czy też teoretyczno-, a nawet etyczno-prawne aspekty sądowego stosowania prawa. W świetle decyzyjnego modelu sądowego stosowania prawa zagadnienie dbałości o ład prawny ujawnia się ze szczególną mocą w warstwie ustaleń walidacyjnych i interpretacyjnych, co nadaje istotne znaczenie motywom uzasadnienia, zwłaszcza jeśli wziąć pod uwagę, że wykonanie orzeczenia w zasadzie pozostaje poza kompetencją sądu administracyjnego. Na tym tle autorzy zwracają uwagę na stosunkowo powściągliwe korzystanie przez sądy administracyjne z kompetencji reformatoryjnych i środków dyscyplinujących jako swego rodzaju rozwiązań ostatecznych. Pozwala to sformułować tezę, że sądy administracyjne zasadniczo chronią porządek prawny siłą argumentów, nie zaś argumentem siły. Działania zapewniające pewność i skuteczność decyzji sądowego stosowania prawa traktują zaś jako środki ochrony porządku prawnego

The Y-chromosome C3* star-cluster attributed to Genghis Khan\u27s descendants is present at high frequency in the Kerey clan from Kazakhstan

In order to verify the possibility that the Y-chromosome C3* star-cluster attributed to Genghis Khan and his patrilineal descendants is relatively frequent in the Kereys, who are the dominant clan in Kazakhstan and in Central Asia as a whole, polymorphism of the Y-chromosome was studied in Kazakhs, represented mostly by members of the Kerey clan. The Kereys showed the highest frequency (76.5%) of individuals carrying the Y-chromosome variant known as C3* star-cluster ascribed to the descendants of Genghis Khan. C3* star-cluster haplotypes were found in two sub-clans, Abakh-Kereys and Ashmaily-Kereys, diverged about 20-22 generations ago according to the historical data. Median network of the Kerey star-cluster haplotypes at 17 STR loci displays a bipartite structure, with two subclusters defined by the only difference at DYS448 locus. It is noteworthy that there is a strong correspondence of these subclusters with the Kerey sub-clans affiliation. The data obtained suggest that the Kerey clan appears to be the largest known clan in the world descending from a common Y-chromosome ancestor. Possible ways of Genghis Khan‟s relation to the Kereys are discussed

Effect of low level laser irradiation on VEGF gene expression in cultured endothelial cells

Background. Endothelial cells play a crucial role in the angiogenesis which is initiated by vascular endothelial growth factor (VEGF). Low level laser therapy (LLLT) stimulates repair processes which are based on the formation of new blood vessels.Aim. The aim of this study was to evaluate the impact of LLLT on VEGF gene expression in endothelial cells cultured in vitro.Material and methods. Freshly isolated endothelial cells from the human umbilical vein endothelial cells (HUVEC) line were used in the study. The cells were irradiated with a semiconductor laser emitting visiblelaser radiation at the wave length of 630 nm and the power of 30 mW, and radiation at the wavelength of 808 nm and the power of 60 mW in the infrared range. The study was performed with cell cultures subjected to four different procedures: I — control cells (not subjected to irradiation); II — cells subjected to an energy dose of 2 J/cm2; III — cells subjected to an energy dose of 4 J/cm2; and IV — cells subjected to an energy dose of 8 J/cm2. The cells were cultured for six days, and exposed to irradiation twice. The next step was to evaluate the VEGF gene expression by applying real-time PCR.Results. By using low power laser irradiation, we obtained a statistically significant increase in VEGF gene expression, particularly at doses of 2 and 8 J/cm2 in the wave length range of 630 nm. The wave length of 808 nm had a similar effect on increases in gene expression. However, the differences were statistically non-significant when compared to the control cells.Conclusions. This study has shown that low-power laser radiation in the visible light spectrum (630 nm) results in de novo formation of VEGF-A in the endothelial cells in culture

The Peopling of Europe from the Mitochondrial Haplogroup U5 Perspective

It is generally accepted that the most ancient European mitochondrial haplogroup, U5, has evolved essentially in Europe. To resolve the phylogeny of this haplogroup, we completely sequenced 113 mitochondrial genomes (79 U5a and 34 U5b) of central and eastern Europeans (Czechs, Slovaks, Poles, Russians and Belorussians), and reconstructed a detailed phylogenetic tree, that incorporates previously published data. Molecular dating suggests that the coalescence time estimate for the U5 is ∼25–30 thousand years (ky), and ∼16–20 and ∼20–24 ky for its subhaplogroups U5a and U5b, respectively. Phylogeographic analysis reveals that expansions of U5 subclusters started earlier in central and southern Europe, than in eastern Europe. In addition, during the Last Glacial Maximum central Europe (probably, the Carpathian Basin) apparently represented the area of intermingling between human flows from refugial zones in the Balkans, the Mediterranean coastline and the Pyrenees. Age estimations amounting for many U5 subclusters in eastern Europeans to ∼15 ky ago and less are consistent with the view that during the Ice Age eastern Europe was an inhospitable place for modern humans

Impact of CYP2C19 polymorphisms on antiplatelet efficacy of clopidogrel in patients after myocardial infarction

Aim. The aim of this study was to evaluate the complex effects of polymorphisms of the gene encodingthe CYP2C19 enzyme on the antiplatelet efficacy of clopidogrel during follow-up visits.Material and methods. This study was designed as a prospective, single-centre observational clinical trialwith a one-year follow-up. Data from 178 patients on clopidogrel, taken during follow-up visits, was analysed.Results. Patients were divided into three groups according to the expected metabolic activity of theCYP2C19enzyme: ‘superior metabolisers’ (681 GG + 806 CT or TT), ‘neutral metabolisers’(681 GG + 806 CC and 681 GA or AA + 806 CT or TT) and ‘inferior metabolisers’ (681 GA or AA + 806 CC).The antiplatelet effect of clopidogrel was strongest in ‘superior metabolisers’ and weakest in ‘inferior metabolisers’,as assessed by adenosine diphosphate (ADP)-induced platelet aggregation and the VASP assay.Comparison of results of ADP-induced platelet aggregation measurements in pairs showed a significantdifference (p = 0.03) only between ‘superior metabolisers’ vs. ‘inferior metabolisers’. With the VASP assay,significant differences between ‘superior metabolisers’ and ‘neutral metabolisers’ (p = 0.013), ‘neutralmetabolisers’ and ‘inferior metabolisers’ (p = 0.015), and ‘superior metabolisers’ and ‘inferior metabolisers’(p = 0.00003) were found. No impact on clinical outcome was present. A tendency for an increasingneed for a clopidogrel-to-prasugrel switch was observed with a decrease in CYP2C19 metabolic activity.Conclusion. Multiple polymorphisms of the gene encoding the CYP2C19 enzyme have a significant impacton the antiplatelet efficacy of clopidogrel during follow-up visits; however, their influence on clinicaloutcome needs further clarification.Aim. The aim of this study was to evaluate the complex effects of polymorphisms of the gene encodingthe CYP2C19 enzyme on the antiplatelet efficacy of clopidogrel during follow-up visits.Material and methods. This study was designed as a prospective, single-centre observational clinical trialwith a one-year follow-up. Data from 178 patients on clopidogrel, taken during follow-up visits, was analysed.Results. Patients were divided into three groups according to the expected metabolic activity of theCYP2C19enzyme: ‘superior metabolisers’ (681 GG + 806 CT or TT), ‘neutral metabolisers’(681 GG + 806 CC and 681 GA or AA + 806 CT or TT) and ‘inferior metabolisers’ (681 GA or AA + 806 CC).The antiplatelet effect of clopidogrel was strongest in ‘superior metabolisers’ and weakest in ‘inferior metabolisers’,as assessed by adenosine diphosphate (ADP)-induced platelet aggregation and the VASP assay. Comparison of results of ADP-induced platelet aggregation measurements in pairs showed a significant difference (p = 0.03) only between ‘superior metabolisers’ vs. ‘inferior metabolisers’. With the VASP assay,significant differences between ‘superior metabolisers’ and ‘neutral metabolisers’ (p = 0.013), ‘neutralmetabolisers’ and ‘inferior metabolisers’ (p = 0.015), and ‘superior metabolisers’ and ‘inferior metabolisers’(p = 0.00003) were found. No impact on clinical outcome was present. A tendency for an increasingneed for a clopidogrel-to-prasugrel switch was observed with a decrease in CYP2C19 metabolic activity.Conclusion. Multiple polymorphisms of the gene encoding the CYP2C19 enzyme have a significant impacton the antiplatelet efficacy of clopidogrel during follow-up visits; however, their influence on clinicaloutcome needs further clarification