{"id":"https://openalex.org/W4206388602","doi":"https://doi.org/10.18276/ais.2021.35-12","title":"Judgment of the Voivodeship Administrative Court in Szczecin of 17 February 2021 (I SA/Sz 965/20)","display_name":"Judgment of the Voivodeship Administrative Court in Szczecin of 17 February 2021 (I SA/Sz 965/20)","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W4206388602","doi":"https://doi.org/10.18276/ais.2021.35-12"},"language":"en","primary_location":{"id":"doi:10.18276/ais.2021.35-12","doi":"https://doi.org/10.18276/ais.2021.35-12","is_oa":true,"landing_page_url":"https://doi.org/10.18276/ais.2021.35-12","pdf_url":"https://wnus.edu.pl/ais/file/article/view/19468.pdf","source":{"id":"https://openalex.org/S4210189977","display_name":"Acta Iuris Stetinensis","issn_l":"2083-4373","issn":["2083-4373","2545-3181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4310317306","host_organization_name":"University of Szczecin","host_organization_lineage":["https://openalex.org/P4310317306"],"host_organization_lineage_names":["University of Szczecin"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Acta Iuris Stetinensis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/ais/file/article/view/19468.pdf","any_repository_has_fulltext":true},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"35","issue":null,"first_page":"181","last_page":"196"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.7207000255584717,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.7207000255584717,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.19290000200271606,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13139","display_name":"Polish Legal and Social Issues","score":0.0348999984562397,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/suspension-of-deadlines","display_name":"suspension of deadlines","score":0.609000027179718},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.7789999842643738},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.36899998784065247},{"id":"https://openalex.org/keywords/inheritance-tax","display_name":"inheritance tax","score":0.6690000295639038},{"id":"https://openalex.org/keywords/gift-tax","display_name":"gift tax","score":0.8740000128746033},{"id":"https://openalex.org/keywords/administrative-court-decision","display_name":"administrative court decision","score":0.4320000112056732}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.41873544454574585}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18276/ais.2021.35-12","doi":"https://doi.org/10.18276/ais.2021.35-12","is_oa":true,"landing_page_url":"https://doi.org/10.18276/ais.2021.35-12","pdf_url":"https://wnus.edu.pl/ais/file/article/view/19468.pdf","source":{"id":"https://openalex.org/S4210189977","display_name":"Acta Iuris Stetinensis","issn_l":"2083-4373","issn":["2083-4373","2545-3181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4310317306","host_organization_name":"University of Szczecin","host_organization_lineage":["https://openalex.org/P4310317306"],"host_organization_lineage_names":["University of Szczecin"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Acta Iuris Stetinensis","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:a9d54057c9b348408717d7a8c9d7b185","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/a9d54057c9b348408717d7a8c9d7b185","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Acta Iuris Stetinensis, Vol 35 (2021)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18276/ais.2021.35-12","doi":"https://doi.org/10.18276/ais.2021.35-12","is_oa":true,"landing_page_url":"https://doi.org/10.18276/ais.2021.35-12","pdf_url":"https://wnus.edu.pl/ais/file/article/view/19468.pdf","source":{"id":"https://openalex.org/S4210189977","display_name":"Acta Iuris Stetinensis","issn_l":"2083-4373","issn":["2083-4373","2545-3181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4310317306","host_organization_name":"University of Szczecin","host_organization_lineage":["https://openalex.org/P4310317306"],"host_organization_lineage_names":["University of Szczecin"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Acta Iuris Stetinensis","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4206388602.pdf","grobid_xml":"https://content.openalex.org/works/W4206388602.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4387188042","https://openalex.org/W4311404100","https://openalex.org/W4297491465","https://openalex.org/W3177056222","https://openalex.org/W4200069310","https://openalex.org/W6939199451","https://openalex.org/W7134723847","https://openalex.org/W3028528079","https://openalex.org/W4396770191","https://openalex.org/W4381191937"],"abstract_inverted_index":{"Dopuszczalne":[0],"jest":[1],"zastosowanie":[2],"konstrukcji":[3],"zawieszenia":[4],"biegu":[5],"termin\u00f3w":[6],"\u2013":[7],"na":[8],"podstawie":[9],"art.":[10,55],"15":[11],"zzr":[12],"ust.":[13,57],"1":[14,58,60],"pkt":[15,18,59],"2":[16,23],"i":[17,34,72],"5":[19],"ustawy":[20,61],"z":[21,31,54,62],"dnia":[22,63],"marca":[24],"2020":[25],"r.":[26,67],"o":[27,68],"szczeg\u00f3lnych":[28],"rozwi\u0105zaniach":[29],"zwi\u0105zanych":[30],"zapobieganiem,":[32],"przeciwdzia\u0142aniem":[33],"zwalczaniem":[35],"COVID-19,":[36],"innych":[37],"chor\u00f3b":[38],"zaka\u017anych":[39],"oraz":[40],"wywo\u0142anych":[41],"nimi":[42],"sytuacji":[43],"kryzysowych":[44],"w":[45],"kontek\u015bcie":[46],"terminu":[47],"uprawniaj\u0105cego":[48],"do":[49],"zastosowania":[50],"zwolnienia":[51],"podatkowego,":[52],"wynikaj\u0105cego":[53],"4a":[56],"28":[64],"lipca":[65],"1983":[66],"podatku":[69],"od":[70],"spadk\u00f3w":[71],"darowizn.":[73]},"counts_by_year":[],"updated_date":"2026-09-07T09:17:50.787605","created_date":"2022-01-25T00:00:00"}
