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Rachunki prepozyta klasztoru św. Ducha de Daxia w Krakowie Macieja Regiomontanusa z lat 1570–1591. Świat ludzi i rzeczy

100%

Przybyłowicz O. M.

tom 75

The account book of the Prepositor of the Monastery of the Holy Spirit de Saxia, Maciej Regiomontanus, from the years 1570–1591. People and things (Summary)The article analyses the oldest surviving account book of the Monastery of the Holy Spirit de Saxia. Dating from the latter half of the sixteenth century (1570-1591), the manuscript was written by Regiomontanus of Konigsberg. It is a valuable document, although the records it contains concern only expenditures. Not only is it more than four hundred years old but the expenditures were recorded over a very long period. Except for the Latin headings of particular sections of the expenditures, Regiomontanus relied on Polish for recording the data. It is an interesting detail which – especially in view of the fact that the register was kept by a clergyman – proves that in the latter half of the sixteenth century the national language began to grow in importance. The source shows the community oriented toward offering assistance to the needy in the big city. It provides information about the money spent on the congregation as well as on the hospital and the monastery school, shedding light on the social bonds formed by the monks both within the Monastery and through their contacts with the outside world, with the inhabitants of the city, especially those who rendered services to the whole community or who supported the Order fi nancially.

The Comparison of Premises for Recognizing Tax Books as Kept not Compliant in the Tax Law and Accounting Law in Poland

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Witczak R.

2022

nr 2 (Numer Specjalny)

121-141

The purpose of this article. The purpose of the paper is to compare and assess provisions on premises for recognizing tax books as kept not compliant to the regulations in the tax law and accountancy law as well as to discuss the possibility of using the tax judgments on this issue in the interpretation of compliant account books in the accountancy law. The research hypothesis is as follows: The tax judgments on the premises for recognizing tax books as kept not compliant may be also used directly for the interpretation of compliancy of account books in the accountancy law. Methodology. The descriptive study including critical attitude to the legal acts and literature was used to solve the research problem. The result of the research. Both the tax law and accountancy law comprise the rules for recognizing tax books (account books) to be compliant to the regulations. The tax law uses the terms of the reliability and correctness. The Accountancy Act law uses the terms of the reliability, error-free, verifiable manner and on an on-going basis. Although definitions of reliability are very similar, as the analysis shows, the character of reliability of tax books is not always the same as for account books. The judgments in the field of interpretation of the reliability for tax purposes may not always be used for accounting purposes. The term correctness in the Tax Ordinance does not always correspond to the terms: error-free, verifiable manner and on an on-going basis in the Accountancy Act. So, the tax judgment concerning correctness of the tax book from the tax law cannot be directly applied into the interpretation of such terms as error-free, verifiable manner and on an on-going basis in the accountancy law. The paper additionally proposes some changes to the tax law concerning the unreliability of tax books, as well as changes to the Accountancy Act.

Georg Pencz (†1550), norymberski malarz krakowskiego ołtarza, spoczął we Wrocławiu

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Morawiec A.

nr 2

127-136

The article is a comment in a long debate on the place of interment of Georg Pencz, a painter from Nuremberg who created paintings in the altar of Sigismund’s Chapel at the Wawel Castle. Decisive character of the presented stand is based on information found in sources preserved in State Archive in Wrocław.