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[null,"1.","Record Nr.",null,"UNINA990002033660403321"]
[null,null,"Autore",null,"Bertolini, Stefano <1711-1782>"]
[null,null,"Titolo",null,"Catalogo dei coleotteri d'Italia / Stefano Bertolini"]
[null,null,"Pubbl/distr/stampa",null,"Siena : Tip. e lit. sordo-muti di L. Lazzeri, 1899"]
[null,null,"Descrizione fisica",null,"144 p. ; 18 cm"]
[null,null,"Disciplina",null,"595.76"]
[null,null,"Locazione",null,"DAGEN"]
[null,null,"Collocazione",null,"61 V A.4/069.2"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910861936303321"]
[null,null,"Autore",null,"Nowak-Piechota Aneta"]
[null,null,"Titolo",null,"Podatek od wyjścia / Aneta Nowak-Piechota"]
[null,null,"Pubbl/distr/stampa",null,"Łódź [Poland], : Wydawnictwo Uniwersytetu Łódzkiego, 2018"]
[null,null,"ISBN",null,"83-8142-236-1"]
[null,null,"Descrizione fisica",null,"1 online resource (1 p. 272)"]
[null,null,"Soggetti",null,"Economy"]
[{"$nulls":4},"National Economy"]
[{"$nulls":4},"Supranational / Global Economy"]
[{"$nulls":4},"Business Economy / Management"]
[{"$nulls":4},"Financial Markets"]
[null,null,"Lingua di pubblicazione",null,"Polacco"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","The publication regards a special regulation – exit tax, which is imposed on taxpayers in connection with a change of residence (emigration) or a transfer of particular assets abroad. It can be imposed both on individuals and corporations. In this case there appears a fiction that a taxpayer disposes their assets and, therefore, is obliged to pay capital gains tax. Exit tax represents one kind of emigration taxes. It is not de facto a separate tax, but a special construction implemented usually to income tax systems. We can differentiate general and limited exit tax. The main aims of dissertation is to: 1) ascertain the objectives of exit tax; 2) establish whether exit tax provisions may be in compliance with EU law and, as a consequence, to indicate which regulations regarding this tax does not breach this law; 3)to present postulates to change model conventions on double tax treaties and tax treaty practice of countries that implemented exit tax; 4)determine relations between exit tax and provisions of Polish Constitution. Aforementioned aims of the dissertation lead to its main aim i.e. proposition of the frames of exit tax regulation that would realize its objectives and assumptions, be compliant with EU law and Constitution. It is worth, thus, ask a question: how provisions regarding exit tax should look like to fulfil aforementioned conditions? It is also crucial to present postulates concerning Poland’s treaty practice in connection with introduction of exit tax.  //  Monografia dotyczy "]
[{"$nulls":4},"szczególnego rodzaju uregulowania - podatku od wyjścia (ang. exit tax). Podatkiem tym są obciążani podatnicy w przypadku emigracji lub przeniesienia określonych składników majątku za granicę. W publikacji zaprezentowano istotę podatku od wyjścia, regulacje go dotyczące w wybranych państwach Europejskiego Obszaru Gospodarczego oraz omówiono problematykę tego rodzaju podatku w świetle prawa Unii Europejskiej, prawa międzynarodowego i Konstytucji RP. Celem głównym monografii jest zaproponowanie ram regulacji dotyczącej podatku od wyjścia, podlegającej wprowadzeni u do prawa polskiego, która realizowałaby zadania i założenia tego unormowania, a także byłaby zgodna z prawem Unii Europejskiej oraz Konstytucją RP. Książka stanowi zaktualizowaną wersję rozprawy doktorskiej - obronionej na Wydziale Prawa i Administracji Uniwersytetu Łódzkiego w 2017 roku i wyróżnionej Nagrodą Prezesa Rady Ministrów w 2018 roku."]