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Pełnomocnik jako reprezentant strony w jurysdykcyjnym postępowaniu podatkowym – wybrane aspekty

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Nowak I.

Przegląd Prawa Publicznego

2013

nr 12

45-57

The objective of this article is to present and analyse the chosen aspects connected with the granting of the power of attorney in the jurisdictional execution of taxes. The author notes that granting the power of attorney, specification of its scope and contents depends solely on the tax payer’s will. However, the moment at which the attorney “enters” into the tax case as a representative of a party is the submitting the power of attorney or its copy to the documents of the case. In other words, power of attorney in the tax procedure must be manifested in order for this information to reach the tax authority. The article’s objective is also to establish if the power of attorney granted in the tax procedure is effective in the tax audit, audit activities, enforcement proceedings or proceedings to secure claim.

Kompetencje kadry podoficerskiej sił powietrznych w przyszłym środowisku operacyjnym

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Nowak I.

Obronność – Zeszyty Naukowe Wydziału Zarządzania i Dowodzenia Akademii Sztuki Wojennej

2018

nr 4(28)

The paper discusses the development of competences of non-commissioned officers. Future operational environment will require the ability to closely integrate individual components of the defence system and the adaptation to function within the framework of the Mission Command model, delegating responsibility to lower ranks. Therefore, there is a need to verify the current model of the non-commissioned personnel and base it on properly defined competences. A properly prepared model of competences will allow improving the educational system, assessing this personnel group and making use of human assets in an efficient manner in order to respond to future challenges.