The political discourse in Poland in the final years before the fall of communism in 1989, was based on a strong opposition between the authorities and the rest of society. Even then, however, support for the opposition was not unanimous, and it was even less so in previous years. Most Poles considered the communist system forced, exogenous, oppressive, unacceptable, and supported by the Soviet threat. Still, individual reactions were varied: there were different paths to be taken through communism. The authors of the paper discuss how these paths contributed to differing recollections of the period. They focus on the collective memory of political parties and politicians, particularly on the controversial question of collaborating with the communist regime and the rights to veteran status among the former opposition members. It is a story of two types of memory: the one stressing reconciliation and the other pushing the distinction between former regime representatives and democratic opposition members
Economic achievements of Interwar Poland: Traditions and challenges The economic policy of Interwar Poland was shaped by two outstanding personalities –Władysław Grabski and Eugeniusz Kwiatkowski. Grabski represented the tradition of liberal economic policy, macroeconomic balance and openness. Kwiatkowski has become a symbol of economic self-sufficiency, independence from outside world and of statism. Interwar Poland faced four big challenges: unification, macroeconomic stabilisation, capitalisation and modernisation, and it succeeded in all those fields. However, the problem of social and national integrity remained unsolved.
(1) Background—The aim of this paper was to indicate whether the taxation of facilities related to renewable or low-emission energy differed significantly from that of facilities generating electricity from coal. (2) Methods—The research was conducted using a descriptive method, and because of the legal nature of the article, a crucial role was played by the dogmatic method. (3) Results—The thesis according to which only the “construction part” is subject to the property tax is the result of many years of disputes between the taxpayers and the tax authorities. In practice, it is difficult to compare the tax burden on assets related to coal and low-emission power generation because of the construction of the tax base in Polish property tax law. Most often, however, the tax burden on assets, which is calculated in the context of the amount of energy produced, tends to favour coal-fired power generation. (4) Conclusion: The property tax regulations in Poland treat the assets used for energy production by all methods identically. In practice, because of the specificity of the tax base, this means a more favourable treatment of facilities associated with coal-fired power generation.
Umowy międzynarodowe mogą być sporządzane w jednym, dwóch lub większej liczbie języków. Różne są przyczyny tego stanu rzeczy – od politycznych po czysto pragmatyczne. Wielojęzyczność traktatów dotyczy także umów w sprawie zapobiegania unikaniu opodatkowania. Artykuł poświęcony jest analizie problemów, jakie niesie z sobą wielojęzyczność traktatów w sprawach podatkowych oraz sposobom ich unikania bądź też rozwiązywania.
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