Connection of Lands, Buildings and Structures with Business Activity - Direction Of Interpretation Changes

2021 ◽  
Vol IV (IV) ◽  
pp. 77-92
Author(s):  
Adam Olczyk
Keyword(s):  
Real Estate ◽  
Economic Activity ◽  
Major Part ◽  
Property Tax ◽  
Business Activity ◽  
Real Estate Tax ◽  
Constitutional Tribunal ◽  
New Interpretation ◽  
Relationship Of ◽  
The Relationship

The article presents the interpretation of the regulation of Polish Real Estate Tax resulting from the judgment of the Constitutional Tribunal of 24 February 2021, SK 39/19. In this judgment the Constitutional Tribunal questioned the current interpretation of the connection of land, building or structure with conducting business activity. The author describes necessary changes in interpretation of the regulation, which results from this ruling. The article explains who is affected by the new understanding of the regulation and what is the relationship of the new interpretation with the suspension of business activity. The major part of the considerations is devoted to the effects of the Constitutional Tribunal's judgment in relation to restrictions implemented on the conduct of economic activity in connection with the COVID-19 pandemic. The author presents the position according to which subjects who could not conduct economic activity by the regulation should not pay for this period the higher rate of property tax provided for real estate owned by entrepreneurs.

Czy budynek można uznać za budowlę w rozumieniu ustawy o podatkach i opłatach lokalnych? Glosa krytyczna do wyroku NSA z dnia 8 maja 2018 r., sygn. II FSK 1162/16

2020 ◽  
Vol 30 ◽  
pp. 371-379
Author(s):  
Ewelina Bobrus-Nowińska ◽  
Keyword(s):  
Real Estate ◽  
Subject Matter ◽  
Property Tax ◽  
The Real ◽  
The Real Estate ◽  
Language Interpretation ◽  
Real Estate Tax ◽  
Constitutional Tribunal ◽  
The Subject ◽  
Correct Implementation

For correct implementation of the real estate tax, it is essential to properly qualify the object as a building or a structure. Currently, we are dealing with a precedent situation when the NSA and TK occupy opposite positions on this topic. The NSA indicates the factors, i.e. the purpose, equipment and the manner and possibilities of using this object as a whole. The Constitutional Tribunal emphasizes that the qualification of an object is determined solely by the features indicated directly in the provisions of the Act. It seems that in this case the only correct solution is to accept the position of the Constitutional Tribunal, according to which the language interpretation is decisive for the subject matter. As a result – an object can not be a building and a structure for the purposes of property tax, as they are separable definitions.

scholarly journals Complex phosphorylation activity in neurosecretosomal membranes isolated from ox neurohypophyses

1980 ◽  
Vol 188 (3) ◽  
pp. 657-666 ◽  
Author(s):  
M Treiman ◽  
S Worm-Petersen ◽  
N A Thorn
Keyword(s):  
Cyclic Amp ◽  
Gel Electrophoresis ◽  
Major Part ◽  
Sodium Dodecyl ◽  
Experimental Conditions ◽  
Pituitary Glands ◽  
Relationship Of ◽  
The Relationship ◽  
The Brain ◽  
Soluble Components

Homogenates of neural lobes of bovine pituitary glands were fractionated on Ficoll gradients to yield neurosecretosomes (nerve endings). The neurosecretosomes were lysed in a hypo-osmotic buffer and the membranes were separated from the soluble components by centrifugation. On incubation with [gamma-32P]ATP this membrane preparation showed an endogenous phosphorylation activity, which was studied by means of gel electrophoresis in the presence of sodium dodecyl sulphate, and subsequent autoradiography. The major part of the [32P]Pi detected on the gel was shown to be incorporated into three protein bands, termed A, B and C, with minimal mol.wts. of 83 000, 59 000 and 47 000 respectively. The phosphorylation of these three proteins was studied under a variety of experimental conditions. The patterns obtained were partly similar. However, important individual differences were noted, particularly with respect to the effects of cyclic AMP, Mg2+ and Ca2+. On the basis of these differences, it is suggested that in this system the phosphorylation activity is heterogenous, bands A, B and C each reflecting the presence of a different site of phosphate turnover. The relationship of bands A, B and C to several of the previously described phosphoproteins in the brain is discussed.

Die Vermögensteuer – Ein Comeback in der Krise?

2013 ◽  
Vol 62 (2) ◽  
Author(s):  
Thomas Gambke
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Green Party ◽  
Estate Tax ◽  
Inheritance Tax ◽  
Real Estate Tax ◽  
Public Debts

AbstractThis article describes the concept of a property levy („Vermögensabga be“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the necessity to reduce public debts and to stop the unabated evolution of unequal property is outlined.

scholarly journals PARABOLIC KAZHDAN–LUSZTIG BASIS, SCHUBERT CLASSES, AND EQUIVARIANT ORIENTED COHOMOLOGY

2019 ◽  
Vol 19 (6) ◽  
pp. 1889-1929
Author(s):  
Cristian Lenart ◽  
Kirill Zainoulline ◽  
Changlong Zhong
Keyword(s):  
Cohomology Ring ◽  
Flag Varieties ◽  
Special Cases ◽  
Oriented Cohomology ◽  
Schubert Classes ◽  
New Interpretation ◽  
The Moment ◽  
The Right ◽  
Relationship Of ◽  
The Relationship

We study the equivariant oriented cohomology ring $\mathtt{h}_{T}(G/P)$ of partial flag varieties using the moment map approach. We define the right Hecke action on this cohomology ring, and then prove that the respective Bott–Samelson classes in $\mathtt{h}_{T}(G/P)$ can be obtained by applying this action to the fundamental class of the identity point, hence generalizing previously known results of Chow groups by Brion, Knutson, Peterson, Tymoczko and others. Our main result concerns the equivariant oriented cohomology theory $\mathfrak{h}$ corresponding to the 2-parameter Todd genus. We give a new interpretation of Deodhar’s parabolic Kazhdan–Lusztig basis, i.e., we realize it as some cohomology classes (the parabolic Kazhdan–Lusztig (KL) Schubert classes) in $\mathfrak{h}_{T}(G/P)$. We make a positivity conjecture, and a conjecture about the relationship of such classes with smoothness of Schubert varieties. We also prove the latter in several special cases.

The relationship of corruption to economic activity in the OECD

2018 ◽  
Vol 16 (3) ◽  
pp. 286
Author(s):  
Todd Broker ◽  
Dan Harris ◽  
Topaz Prawito ◽  
L. Murphy Smith
Keyword(s):  
Economic Activity ◽  
Relationship Of ◽  
The Relationship

Economic Activity of Non-Commercial Organizations and Its Civil-Law Ensuring

2016 ◽  
Vol 4 (1) ◽  
pp. 0-0
Author(s):  
Татьяна Сойфер ◽  
Tatyana Soyfyer
Keyword(s):  
Market Economy ◽  
Economic Activity ◽  
Civil Law ◽  
Civil Code ◽  
Non Profit ◽  
Fundamental Possibility ◽  
Commercial Organizations ◽  
Relationship Of ◽  
The Relationship ◽  
Methods Of Operation

The article is considered some aspects of economic activity of non-commercial organizations. The author notes that updated norms of the Russian Civil code not fully take into account economic principles of operation non-commercial organizations in conditions of market economy. That is why the desired effects from their work in Russia are not received. Particular attention is paid to the analysis of the relationship of legal categories “income-generating activity of non-commercial organizations” and “entrepreneurship activity of non-commercial organizations”. Author came to a conclusion that this categories have various economic essences. The income-generating activity for the non-profit organizations may have different characters, including as the main. Consequently the author indicates the need for a differentiated approach in determining the fundamental possibility and valid frames of implementation the income-generating activity for the non-commercial organizations. The article proposes to distinguish groups of non-profit legal entities and give them any special opportunities in the implementation of income-generating activity. These opportunities depend on the purposes of the organizations and the chosen methods of operation.

scholarly journals Business Activity and Market: The Search for a New “Práxis” Through Sustainability

2021 ◽  
pp. 7-17
Author(s):  
Clovis Demarchi ◽  
Tainá Fernanda Pedrini
Keyword(s):  
Human Performance ◽  
Risk Society ◽  
Management Model ◽  
Environmental Responsibility ◽  
Business Activity ◽  
Business Sector ◽  
Management Policies ◽  
Relationship Of ◽  
The Relationship ◽  
Do So

The State and the Business Activity have a relationship of Interdependence. That holds the punitive and regulatory power, this, the economic. The achievement of the global Sustainability goal implies harmony between the actors for joint policies. In view of this, it aims to demonstrate the participation of the business sector to achieve this objective, through socio-environmental management - with the organization or business financially viable, fair to the Company and endowed with environmental responsibility. To do so, the relationship between the human being and the environment is first analyzed in order to identify the consequences of human performance over time. Subsequently, the application of Sustainability as a concept to the application of management policies for the business sector is studied, considering the awareness developed about the existence of a Risk Society, as well as, the possibility of benefits arising from this management model. The method used was inductive.

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