{"id":"https://openalex.org/W4385405153","doi":"https://doi.org/10.18276/ais.2022.40-14","title":"Designation of a tax collector by individual characteristics - commentary to the judgment of the Provincial Administrative Court in Gda\u0144sk of 14 October 2020, I SA/Gd 744/20","display_name":"Designation of a tax collector by individual characteristics - commentary to the judgment of the Provincial Administrative Court in Gda\u0144sk of 14 October 2020, I SA/Gd 744/20","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4385405153","doi":"https://doi.org/10.18276/ais.2022.40-14"},"language":"pl","primary_location":{"id":"doi:10.18276/ais.2022.40-14","doi":"https://doi.org/10.18276/ais.2022.40-14","is_oa":true,"landing_page_url":"https://doi.org/10.18276/ais.2022.40-14","pdf_url":"https://wnus.usz.edu.pl/ais/file/article/view/20143.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.usz.edu.pl/ais/file/article/view/20143.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026755135","display_name":"Wiktor Gnych-Pietrzak","orcid":"https://orcid.org/0000-0001-5237-0474","observed_orcids":["https://orcid.org/0000-0001-5237-0474"]},"institutions":[{"id":"https://openalex.org/I104588304","display_name":"University of Szczecin","ror":"https://ror.org/05vmz5070","country_code":"PL","type":"education","lineage":["https://openalex.org/I104588304"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Wiktor Gnych-Pietrzak","raw_affiliation_strings":["Uniwersytet Szczeci\u0144ski"],"raw_orcid":"https://orcid.org/0000-0001-5237-0474","affiliations":[{"raw_affiliation_string":"Uniwersytet Szczeci\u0144ski","institution_ids":["https://openalex.org/I104588304"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040068347","display_name":"Bartosz Namieci\u0144ski","orcid":"https://orcid.org/0000-0002-6066-6635","observed_orcids":["https://orcid.org/0000-0002-6066-6635"]},"institutions":[{"id":"https://openalex.org/I104588304","display_name":"University of Szczecin","ror":"https://ror.org/05vmz5070","country_code":"PL","type":"education","lineage":["https://openalex.org/I104588304"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Bartosz Namieci\u0144ski","raw_affiliation_strings":["Uniwersytet Szczeci\u0144ski"],"raw_orcid":"https://orcid.org/0000-0002-6066-6635","affiliations":[{"raw_affiliation_string":"Uniwersytet Szczeci\u0144ski","institution_ids":["https://openalex.org/I104588304"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I104588304"],"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":"40","issue":null,"first_page":"213","last_page":"222"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.8964999914169312,"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":0.8964999914169312,"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":0.06700000166893005,"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/T12986","display_name":"Administrative Law and Governance","score":0.01269999984651804,"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/tax-collection","display_name":"tax collection","score":0.3569999933242798},{"id":"https://openalex.org/keywords/individual-characteristics","display_name":"individual characteristics","score":0.4050000011920929},{"id":"https://openalex.org/keywords/personal-information","display_name":"personal data","score":0.7450000047683716}],"concepts":[{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.6328688859939575},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.5078542828559875},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.24908512830734253}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18276/ais.2022.40-14","doi":"https://doi.org/10.18276/ais.2022.40-14","is_oa":true,"landing_page_url":"https://doi.org/10.18276/ais.2022.40-14","pdf_url":"https://wnus.usz.edu.pl/ais/file/article/view/20143.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:44637a880f9545db965f239bb870f148","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/44637a880f9545db965f239bb870f148","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Acta Iuris Stetinensis, Vol 40 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18276/ais.2022.40-14","doi":"https://doi.org/10.18276/ais.2022.40-14","is_oa":true,"landing_page_url":"https://doi.org/10.18276/ais.2022.40-14","pdf_url":"https://wnus.usz.edu.pl/ais/file/article/view/20143.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":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4385405153.pdf","grobid_xml":"https://content.openalex.org/works/W4385405153.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4409275211","https://openalex.org/W4399727028","https://openalex.org/W3004103587","https://openalex.org/W4293075432","https://openalex.org/W3035899110","https://openalex.org/W2613708262","https://openalex.org/W2902518142","https://openalex.org/W6987194208","https://openalex.org/W3112154214","https://openalex.org/W7005304668"],"abstract_inverted_index":{"Celem":[0],"niniejszej":[1,32,72],"glosy":[2],"krytycznej":[3],"z":[4,41,97,180,188],"elementami":[5],"aprobuj\u0105cymi":[6],"jest":[7,34,255],"przedstawienie":[8],"problematyki":[9,150],"zagadnie\u0144":[10],"odnosz\u0105cych":[11],"si\u0119":[12,166,202,234,264],"do":[13,149,257,287],"sposobu":[14,127],"okre\u015blania":[15,82,151,217],"inkasenta":[16,43,83,125,185,200,218,230],"oraz":[17,58,113,126],"wynagrodzenia":[18,57,62,96],"przewidzianego":[19],"dla":[20,93],"tego\u017c":[21,61],"podmiotu":[22],"za":[23,64],"pob\u00f3r":[24],"op\u0142at":[25,67],"w":[26,68,78,84,121,142,153,156,171,207,240,265,292],"drodze":[27,69],"inkaso.":[28,70],"G\u0142\u00f3wnym":[29],"celem":[30],"badawczym":[31],"pracy":[33,73,102],"ocena":[35],"obecnie":[36,117],"obowi\u0105zuj\u0105cych":[37],"regulacji":[38],"prawnych":[39],"zwi\u0105zanych":[40],"okre\u015bleniem":[42],"na":[44,272],"kanwie":[45],"orzeczenia":[46],"Wojew\u00f3dzkiego":[47],"S\u0105du":[48],"Administracyjnego.":[49],"Drugi":[50],"(uzupe\u0142niaj\u0105cy)":[51],"cel":[52],"badawczy":[53],"zosta\u0142":[54],"po\u015bwi\u0119cony":[55],"zagadnieniu":[56],"wymogu":[59,81],"wyp\u0142aty":[60],"inkasentowi":[63],"prowadzenie":[65],"poboru":[66,258],"W":[71,101,137,197,269],"krytyce":[74],"poddano":[75,116],"rozwa\u017cenia":[76],"s\u0105du":[77],"zakresie":[79,198],"dotycz\u0105cym":[80],"spos\u00f3b":[85,248],"zindywidualizowany":[86],"poprzez":[87,162,194],"dane":[88,195],"osobowe,":[89],"za\u015b":[90],"aprobat\u0119":[91],"wyra\u017cono":[92],"powi\u0105zania":[94],"okre\u015blenia":[95,199],"faktycznym":[98],"jego":[99,128,237],"wyp\u0142aceniem.":[100],"zastosowano":[103],"przede":[104],"wszystkim":[105],"metod\u0119":[106,111],"case":[107],"study,":[108],"uzupe\u0142nion\u0105":[109],"o":[110],"dogmatycznoprawn\u0105":[112],"analityczn\u0105.":[114],"Analizie":[115],"obowi\u0105zuj\u0105ce":[118],"ustawodawstwo":[119],"polskie":[120],"dziedzinie":[122],"prawnopodatkowej":[123],"dotycz\u0105cej":[124],"okre\u015blania.":[129],"Ponadto":[130],"analiz\u0105":[131],"obj\u0119to":[132],"r\u00f3wnie\u017c":[133],"orzecznictwo":[134],"s\u0105d\u00f3w":[135],"polskich.":[136],"wyniku":[138],"bada\u0144":[139],"stwierdzono,":[140],"\u017ce":[141,170],"s\u0105downictwie":[143],"administracyjnym":[144],"nie":[145,215],"ma":[146],"konsensusu":[147],"co":[148,214],"inkasenta,":[152],"szczeg\u00f3lno\u015bci":[154,241],"sposobu,":[155],"jaki":[157],"nale\u017cy":[158,275],"tego":[159],"dokona\u0107":[160],"i":[161,190,243],"jakie":[163],"przymioty":[164],"winno":[165],"go":[167],"okre\u015bla\u0107.":[168],"Zauwa\u017cono,":[169],"tym":[172],"przedmiocie":[173],"istniej\u0105":[174],"dwie":[175],"zasadnicze":[176],"linie":[177],"orzecznicze.":[178],"Pierwsza":[179],"nich":[181],"neguje":[182],"potrzeb\u0119":[183],"wskazywania":[184],"(osoby":[186,231],"fizycznej)":[187,232],"imienia":[189,242],"nazwiska":[191],"\u2013":[192],"czyli":[193],"osobowe.":[196],"wymaga":[201],"stworzenia":[203],"takiej":[204],"konstrukcji,":[205],"kt\u00f3ra":[206],"stopniu":[208],"wystarczaj\u0105co":[209],"precyzyjnym":[210],"okre\u015bla":[211],"ten":[212],"podmiot,":[213],"wyklucza":[216],"przez":[219,277],"cechy":[220],"rodzajowe.":[221],"Druga":[222],"linia":[223],"orzecznicza":[224],"natomiast":[225],"nakazuje":[226],"przyj\u0119cie,":[227],"jakoby":[228],"okre\u015blenie":[229],"wi\u0105za\u0142o":[233],"ze":[235],"wskazaniem":[236],"danych":[238],"osobowych,":[239],"nazwiska,":[244],"gdy\u017c":[245],"tylko":[246],"taki":[247],"umo\u017cliwia":[249],"podatnikowi":[250],"zweryfikowanie,":[251],"czy":[252],"dany":[253],"podmiot":[254],"upowa\u017cnionym":[256],"danin":[259],"inkasentem.":[260],"Glosowane":[261],"orzeczenie":[262],"wpisuje":[263],"drug\u0105":[266],"lini\u0119":[267],"orzecznicz\u0105.":[268],"ocenie":[270],"autor\u00f3w":[271],"przedstawiony":[273],"problem":[274],"spojrze\u0107":[276],"pryzmat":[278],"zasad":[279],"wyk\u0142adni":[280],"prawa":[281],"jako":[282],"podstaw":[283],"przeprowadzanych":[284],"rozumowa\u0144":[285],"d\u0105\u017c\u0105cych":[286],"zdekodowania":[288],"normy":[289],"prawnej":[290],"zawartej":[291],"tek\u015bcie":[293],"prawnym.":[294]},"counts_by_year":[],"updated_date":"2026-09-07T09:17:50.787605","created_date":"2023-08-01T00:00:00"}
