In the first part of the article the author examines the history of Jesuit and Benedictine buildings in Pułtusk from their construction till the present. The Church of SS. Apostles Peter and Paul was built by the Jesuits in 1688–1702, though work inside the church went on until 1718, when the church was consecrated. The furnishing of the church continued in 1720–1764. The Jesuit College was housed in buildings erected in the 1550s and 1560s. After the suppression of the Society in 1773 the church and the school were taken over by the Commission of National Education and then, in 1781, by the Benedictines, who had moved here from Płock. In 1803–1806 and 1816–1819 the Benedictines built a new monastery and school, and in 1827–1828 they carried out a thorough renovation of the church, which was considered at that time to be one of the most beautiful churches in the Diocese of Płock. After the dissolution of the Benedictine monastery in 1864, the church was given to the (collegiate) Parish of St. Matthew. In 1875 it was ravaged by a huge fire, in which most of the furnishings were burnt. The Second World War saw a destruction of the towers in the main facade. Since 2011 the Church of SS. Peter and Paul has been the parish church of St. John Paul II’s Parish. In the second part of the article the author presents the circumstances of the compilation of the inventories published in part three. The first inventory (no. 1) was compiled in 1781, when the former Jesuit church and monastery were being taken over by the Benedictines. A comparison between its entries and the inventory taken in 1775 during Bishop Krzysztof Szembek’s inspection reveals many missing items of movable property, especially those made of gold or silver, most of which must have enriched the treasuries of the Płock cathedral and the Pułtusk collegiate church. Another inventory taking came in late 1864 and early 1865 (nos 2–5) in connection with the dissolution of the Pułtusk monastery. The 1869 inventory (no. 6) was compiled when the monastery building was being taken over by a school. The last inventory (no. 7) was taken in 1882. It shows the Benedictines’ movable and immovable property during the dissolution and the scale of the damage wreaked by the 1875 fire. Only few items survived it.
The main objective of the performed investigations was an analysis of baffles of various construction and production technology with respect of usable energy demand. The investigations encompassed calculations of the energetic performance of fatteners’ piggery building as well as heat and humidity calculations of baffles. The energetic calculations were performed for two variants of execution and heat insulation of external baffles as well as two variants of roofs. The analysis contained the baffles made in two technologies: industrialized and traditional modernized, for three climate zones. For the individual variants, the usable energy demand in heating season as well as specific usable energy demand per one fattener were calculated.
Przedmiotem glosy jest wyrok Wojewódzkiego Sądu Administracyjnego w Gliwicach dotyczący pojęcia dochodów z pracy małoletnich, użytego w art. 7 ust. 1 Ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych. Autorzy zgadzają się z rozstrzygnięciem, uważając jednak, że przeprowadzona przez sąd argumentacja jest niewystarczająca. Kompleksowa wykładnia przepisu prowadzi autorów do wniosku, że kryterium wyłączenia dochodów małoletnich dzieci spod kumulacji z dochodami rodziców jest samodzielność w ich uzyskiwaniu. W konsekwencji przyjmują, że pojęcie pracy w art. 7 ust. 1 omawianej ustawy powinno być rozumiane wąsko.
EN
The subject of the commentary is the sentence of Provincial Administrative Court in Gliwice, regarding the concept of minors’ income from labour, which is used in Article 7 Paragraph 1 of the Act of 26 July 1991 on Personal Income Tax. The authors agree with the ruling, however they think that the arguments used by the court are insufficient. Based on complex legal interpretation, the authors have concluded that the criterion for excluding minors’ income from being combined with their parents’ income is the independent acquisition of that income. As a result, they assume that the concept of labour in Article 7 Paragraph 1 of the discussed act should be interpreted narrowly.
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