Taxing Bitcoin Transactions Under Polish Tax Law

Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment. Bitcoins are one of such currencies and their popularity in Europe and in Poland has been growing. Hence it is a good time to consider to what extent Polish law is prepared to face the phenomenon and what potential problems may arise from it for the judicial system. The main objective of the paper is to analyse Polish tax regulations in the context of bitcoin transactions, as broadly understood.

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HathiTrust as a Data Source for Researching Early Nineteenth-Century Library Collections

Information Technology and Libraries ◽

10.6017/ital.v38i4.11251 ◽

2019 ◽

Vol 38 (4) ◽

pp. 14-24

Author(s):

Julia Bauder

Keyword(s):

Nineteenth Century ◽

Print Culture ◽

Early Nineteenth Century ◽

Digital Representations ◽

Automated Method ◽

Potential Problems ◽

Google Books ◽

History Of ◽

Data Source ◽

Library Collections

An intriguing new opportunity for research into the nineteenth-century history of print culture, libraries, and local communities is performing full-text analyses on the corpus of books held by a specific library or group of libraries. Creating corpora using books that are known to have been owned by a given library at a given point in time is potentially feasible because digitized records of the books in several hundred nineteenth-century library collections are available in the form of scanned book catalogs: a book or pamphlet listing all of the books available in a particular library. However, there are two potential problems with using those book catalogs to create corpora. First, it is not clear whether most or all of the books that were in these collections have been digitized. Second, the prospect of identifying the digital representations of the books listed in the catalogs is daunting, given the diversity of cataloging practices at the time. This article will report on progress towards developing an automated method to match entries in early nineteenth-century book catalogs with digitized versions of those books, and will also provide estimates of the fractions of the library holdings that have been digitized and made available in the Google Books/HathiTrust corpus.

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HIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH

Zeszyty Prawnicze ◽

10.21697/zp.2014.14.4.06 ◽

2016 ◽

Vol 14 (4) ◽

pp. 131

Author(s):

Aneta Makowiec

Keyword(s):

Civil Law ◽

Case Law ◽

Tax Law ◽

Private Law ◽

Legal Literature ◽

Polish Law

The Judicial Mortgage: A Form of Securing Tax LiabilitySummaryThis paper incorporates a characterisation and a thorough dogmatic analysis of the judicial mortgage as a form of securing the satisfaction of tax liabilities in Polish law. The significance of this issue warrants a discussion of the research both on its practical and theoretical aspects. In addition there has not been much interest in this subject in the Polish tax and legal literature. Undoubtedly, the amendments introduced during the last few years have prompted numerous questions and doubts with regard to these issues, which justifies the need for such research all the more. The fact that securing the satisfaction of tax liabilities is performed by employing methods well-known in civil law connected with liability involving rights in rem such as the mortgage, and the insufficient regulations regarding the judicial mortgage in tax law have made it necessary to analyse the legislation on private law as well as the doctrines and case-law connected with it.

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The problem of joint co-ownership in a Polish civil law partnership

Upravlenie ◽

10.12737/5640 ◽

2014 ◽

Vol 2 (3) ◽

pp. 71-75

Author(s):

Лик ◽

Jan Lic

Keyword(s):

Civil Law ◽

Public Law ◽

The Other ◽

Tax Law ◽

Business Activity ◽

Legal Capacity ◽

Legal Personality ◽

Foreign Law ◽

Polish Law ◽

The Right

The problem of joint co-ownership in a Polish civil law partnership constitutes one of the most complex and contentious problems in Polish civil law. On one hand, there are many reasons why a civil law partnership should have legal capacity, capacity to be a party in civil cases, bankruptcy capacity and a status of an entrepreneur. On the other hand, the system of joint co-ownership precludes the partnership from being accorded that status. Recognising the legal capacity of a partnership would mean that it is a carrier of rights and obligations. This, however, would be defied by the system of joint co-ownership, since in that case it would be the partners, as coowners, that would be the carriers of rights and obligations. It is not possible that a partnership and its partners are both carriers of the same property rights; particularly, the right to the property of partnership. Even if the legislature de-cided that a civil law partnership is not just a civil law obligation, but also an organisa-tional unit and that the legal capacity should be accorded to it, then the system of joint co-ownership in a civil law partnership would also have to be waived. Numerous provi-sions of public law, including in particular tax law, suggest such a solution. They already treat a civil law partnership as a legal entity. Accordance of” as the act of granting civil law capacity would unify its status in all areas of law. Furthermore, there are cases from foreign law that speak for the above-presented solution. In France and Scotland a civil law partnership has legal personality. In Germany the equivalent partnership was granted legal capacity. In the latter country, this was possible without the need to resign from the system of community of joint co-ownership (Gesamthand). Contrary to the Polish joint co-ownership, the German Gesamthand is not a type of co-ownership, but a type of legal community of personal rather than property nature. In countries in which a civil law partnership has not been granted legal capacity, problems similar to those that occur in Polish law arise. The postulate of granting legal capacity to a civil law partnership is justified. However, it should be limited to partnerships that operate business activity. Ordinary external partnerships do not require legal capacity; therefore they can still retain the system of joint co-ownership.

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Digital Representations of Chinese Teahouse Music

10.30819/5319.17 ◽

2021 ◽

pp. 217-228

Author(s):

Corey Moore

Keyword(s):

Prima Facie ◽

Modern China ◽

Ancient China ◽

Coffee Shop ◽

Passive Listening ◽

Digital Representations ◽

Potential Problems ◽

Static Images ◽

Recorded Performances ◽

Tea Ceremony

Platforms such as YouTube feature materials titled “Teahouse in Ancient China - Historical Ambience XXABSTRACT Music” or “Tea Ceremony Music”. Prima facie, these have parallels with the modern Western concept of the “coffee shop playlist”, which has become quite commonplace as a study or work aid. However, the passive listening habits associated with these kinds of playlists contrast with the varied entertainment culture experienced in the functioning teahouses of modern China, where performative aspects are the focus, for example. In this paper, I explore how Chinese teahouse music is presented on YouTube, drawing comparisons between playlists accompanied by static images and samples of recorded performances found on the platform. Finally, I discuss the potential problems arising from such representations of the Chinese teahouse.

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Microbulldozing and Microchiseling

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100062580 ◽

1969 ◽

Vol 27 ◽

pp. 134-135

Author(s):

J.N. Ramsey ◽

D.P. Cameron ◽

F.W. Schneider

Keyword(s):

Electron Microscopy ◽

Scanning Electron Microscopy ◽

Material Handling ◽

Microprobe Analysis ◽

Foreign Matter ◽

Specific Location ◽

Potential Problems ◽

Knoop Indenter ◽

Scanning Electron ◽

Microhardness Tester

As computer components become smaller the analytical methods used to examine them and the material handling techniques must become more sensitive, and more sophisticated. We have used microbulldozing and microchiseling in conjunction with scanning electron microscopy, replica electron microscopy, and microprobe analysis for studying actual and potential problems with developmental and pilot line devices. Foreign matter, corrosion, etc, in specific locations are mechanically loosened from their substrates and removed by “extraction replication,” and examined in the appropriate instrument. The mechanical loosening is done in a controlled manner by using a microhardness tester—we use the attachment designed for our Reichert metallograph. The working tool is a pyramid shaped diamond (a Knoop indenter) which can be pushed into the specimen with a controlled pressure and in a specific location.

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