Co słychać w SejmiePrawo, które właśnie powstaje — z oficjalnych źródeł

Karta aktu prawnego · DU/2024/1685

Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych

DU 2024/1685 · stan odczytu teraz

Powiązana sprawa: Rządowy projekt ustawy o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych.

Status zapisany ze źródła: obowiązujący. Nie jest to samodzielna ocena skutku prawnego.

Rozpoznane automatycznie w tekstach druków

Sprawy sejmowe przywołujące ten akt

70

Sprawy, w których drukach parser rozpoznał adres publikacyjny tego aktu albo jego tekstu jednolitego. To odczyt automatyczny, nie fakt ze źródła: przywołanie nie oznacza, że projekt zmienia ten akt. Polecenia nowelizujące z projektów nie są jeszcze rozbierane. Etap sprawy jest wnioskowaniem aplikacji z etapów procesu Sejmu.

Pokazano 50 z 70 spraw, od najnowszej daty wpływu.

Zachowane reprezentacje

Dokumenty i wersje

8

eli_act_text

Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych

  1. Wersja 8 · struct

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:04.067081

    archived

  2. Wersja 7 · text.html

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:03.851180

    archived

  3. Wersja 6 · text.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:02.997467

    archived

  4. Wersja 5 · D20241685Lj.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:00.461911

    archived

  5. Wersja 4 · D20241685L.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:00.461911

    archived

  6. Wersja 3 · D20241685.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:00.461911

    archived

  7. Wersja 2 · D20241685.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:00.461911

    archived

  8. Wersja 1 · text.html

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:00.461911

    archived

Według źródła ELI

Powiązania z innymi aktami

14

Podane w opisie tego aktu

Akty wykonawcze 4

  • DU/2026/571 · akt nie został jeszcze pobrany · opis w API ELI ↗ Dowód
  • MP/2025/1010 · akt nie został jeszcze pobrany · opis w API ELI ↗ Dowód
  • MP/2025/128 · akt nie został jeszcze pobrany · opis w API ELI ↗ Dowód
  • MP/2026/605 · Obwieszczenie Ministra Finansów i Gospodarki z dnia 5 czerwca 2026 r. w sprawie wykazu jurysdykcji innych niż Rzeczpospolita Polska, które wdrożyły kwalifikowaną zasadę włączenia dochodu do opodatkowania lub kwalifikowany krajowy podatek wyrównawczy lub spełniają wymagania bezpiecznych przystani dla kwalifikowanego krajowego podatku wyrównawczego Dowód · Dowód z opisu drugiego aktu

Podane w opisie tego aktu

Akty zmieniające 1

Podane w opisie tego aktu

Akty zmienione 9

Odczytane automatycznie z poleceń w tekście tego aktu

Zmiany wprowadzane tym aktem

53

Wymaga weryfikacji

Kandydaci dat skutku

0

Brak niezweryfikowanych kandydatów daty dla tego aktu.

1. (1.67ms; exec 1.64 + fetch 0.04; rows 1) SELECT a.eli_id, a.title, a.act_kind, a.publisher_code, a.publication_year, a.position, a.source_status, a.adoption_date, a.first_observed_at, a.last_observed_at, o.observed_at, r.snapshot FROM legal_acts a LEFT JOIN eli_act_observations o ON o.id = ( SELECT o2.id FROM eli_act_observations o2 WHERE o2.act_id = a.object_id AND (NULL IS NULL OR o2.observed_at <= NULL) ORDER BY o2.observed_at DESC, o2.id DESC LIMIT 1 ) LEFT JOIN object_revisions r ON r.id = o.revision_id WHERE a.object_id = 105562 AND (NULL IS NULL OR o.id IS NOT NULL)
2. (1.57ms; exec 1.54 + fetch 0.03; rows 0) SELECT c.id, c.provision_selector, c.candidate_date, c.candidate_event, c.source_expression, c.inference_status, c.review_status, c.evidence_id FROM temporal_rule_candidates c WHERE c.act_id = 105562 ORDER BY c.candidate_date, c.id
3. (286.11ms; exec 286.08 + fetch 0.03; rows 1) SELECT DISTINCT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.source_status, NULL AS snapshot FROM sejm_current_bill_process_links l JOIN sejm_bills b ON b.object_id = l.bill_id JOIN sejm_processes p ON p.object_id = l.process_id WHERE p.legal_act_id = 105562 OR p.eli_id = 'DU/2024/1685' ORDER BY b.term, b.bill_number
4. (165.87ms; exec 165.83 + fetch 0.05; rows 1) SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 105562 OR p.act_id = 105562) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
5. (3.07ms; exec 2.83 + fetch 0.24; rows 8) SELECT v.document_id, v.object_id AS version_id, v.sequence_no, v.source_version_key, v.source_version_label, v.source_date, v.version_basis, v.version_state, v.first_observed_at, b.artifact_id, b.role, b.language, b.current_selector_sha IS NOT NULL AS is_current, LOWER(HEX(a.sha256)) AS artifact_sha256, a.detected_mime, a.byte_size, e.id AS evidence_id, e.selector_type, e.selector, f.id AS fetch_id, f.requested_url, f.finished_at AS observed_at FROM document_versions v LEFT JOIN document_version_artifacts b ON b.version_id = v.object_id LEFT JOIN artifacts a ON a.id = b.artifact_id LEFT JOIN evidence e ON e.id = b.evidence_id LEFT JOIN fetches f ON f.id = e.fetch_id WHERE v.document_id IN (130003) ORDER BY v.document_id, v.sequence_no DESC, b.role, b.language, a.sha256
6. (2.2ms; exec 1.94 + fetch 0.26; rows 19) SELECT IF(r.source_act_id = 105562, 'outgoing', 'incoming') AS direction, r.source_category, other.eli_id, other.object_id AS act_id, other.title, IF(r.source_act_id = 105562, r.target_eli_id, source.eli_id) AS other_eli_id, r.source_date, r.source_article_raw, (SELECT MIN(e.evidence_id) FROM eli_act_relation_evidence e WHERE e.relation_id = r.id) AS evidence_id FROM eli_act_relations r JOIN legal_acts source ON source.object_id = r.source_act_id LEFT JOIN legal_acts other ON other.object_id = IF(r.source_act_id = 105562, r.target_act_id, r.source_act_id) AND (NULL IS NULL OR other.first_observed_at <= NULL) WHERE (r.source_act_id = 105562 OR r.target_act_id = 105562) AND (NULL IS NULL OR r.created_at <= NULL) ORDER BY direction DESC, r.source_category, r.source_date, r.target_eli_id, r.id
7. (9.74ms; exec 9.06 + fetch 0.68; rows 53) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' LEFT JOIN legal_acts other ON other.eli_id = m.target_eli_id WHERE d.owner_object_id = 105562 ORDER BY position, m.ordinal
8. (1.32ms; exec 1.31 + fetch 0.01; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 105562 AND source_category = 'Inf. o tekście jednolitym'
9. (2.04ms; exec 2.02 + fetch 0.02; rows 0) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' JOIN legal_acts other ON other.object_id = d.owner_object_id WHERE m.target_eli_id IN ('DU/2024/1685') AND m.operation <> 'unrecognized' AND d.owner_object_id <> 105562 ORDER BY other.publication_year, other.position + 0, position, m.ordinal
10. (0.83ms; exec 0.81 + fetch 0.02; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 105562 AND source_category = 'Inf. o tekście jednolitym'
11. (7.62ms; exec 7.29 + fetch 0.34; rows 70) SELECT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.received_on, COUNT(DISTINCT c.id) AS citations, COUNT(DISTINCT c.artifact_id) AS files FROM act_citations c LEFT JOIN legal_acts held ON held.eli_id = c.target_eli_id JOIN document_version_artifacts binding ON binding.artifact_id = c.artifact_id AND binding.current_selector_sha = binding.selector_sha JOIN document_versions v ON v.object_id = binding.version_id AND v.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = v.document_id) JOIN documents d ON d.object_id = v.document_id JOIN sejm_prints p ON p.object_id = d.owner_object_id LEFT JOIN sejm_additional_prints additional ON additional.child_print_id = p.object_id LEFT JOIN sejm_prints parent ON parent.object_id = additional.parent_print_id AND parent.current_revision_id = additional.parent_revision_id LEFT JOIN sejm_additional_prints outer_link ON outer_link.child_print_id = parent.object_id LEFT JOIN sejm_prints outer_parent ON outer_parent.object_id = outer_link.parent_print_id AND outer_parent.current_revision_id = outer_link.parent_revision_id JOIN sejm_bills b ON b.term = p.term AND b.print_number = COALESCE(outer_parent.print_number, parent.print_number, p.print_number) WHERE c.target_eli_id IN ('DU/2024/1685') AND c.origin = 'parsed-address' AND c.parse_problem IS NULL AND (c.cited_act_date IS NULL OR c.cited_act_date = held.adoption_date) GROUP BY b.object_id ORDER BY b.received_on DESC, b.object_id DESC
12. (29.53ms; exec 25.23 + fetch 4.3; rows 485) SELECT l.bill_id, p.object_id AS process_id, a.object_id AS linked_act_id, p.eli_id, s.stage_type, s.stage_name, s.source_date, s.ordinal, s.evidence_id, JSON_VALUE(pr.snapshot, '$.passed') AS passed, publication.published_date, (SELECT MIN(e.id) FROM eli_act_source_facts fact JOIN eli_act_fact_evidence fe ON fe.fact_id = fact.id JOIN evidence e ON e.id = fe.evidence_id WHERE fact.act_id = a.object_id AND fact.field_code = 'promulgation' AND fact.source_date = publication.published_date AND JSON_VALUE(e.selector, '$.pointer') = '/promulgation') AS publication_evidence_id FROM (SELECT DISTINCT link.bill_id, link.process_id FROM sejm_bill_process_links link JOIN sejm_bills b ON b.object_id = link.bill_id AND b.current_revision_id = link.bill_revision_id WHERE link.bill_id IN (40622,1312,1254,1171,1102,1054,1000,981,980,968,965,936,928,923,912,908,907,906,896,892,886,872,850,847,842,835,832,828,811,802,785,784,753,718,717,705,676,671,646,643,640,639,631,618,611,610,607,584,582,574)) l JOIN sejm_processes p ON p.object_id = l.process_id JOIN object_revisions pr ON pr.id = p.current_revision_id LEFT JOIN legal_acts a ON a.object_id = p.legal_act_id AND a.eli_id = p.eli_id LEFT JOIN publications publication ON publication.act_id = a.object_id AND a.publisher_code = 'DU' AND publication.publisher_code = 'DU' JOIN sejm_process_stages s ON s.process_revision_id = p.current_revision_id AND s.parent_path IS NULL ORDER BY l.bill_id, p.object_id, s.ordinal
Top slow:
286.11ms SELECT DISTINCT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.source_status, NULL AS snapshot FROM sejm_current_bill_process_links l JOIN sejm_bills b ON b.object_id = l.bill_id JOIN sejm_processes p ON p.object_id = l.process_id WHERE p.legal_act_id = 105562 OR p.eli_id = 'DU/2024/1685' ORDER BY b.term, b.bill_number
165.87ms SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 105562 OR p.act_id = 105562) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
29.53ms SELECT l.bill_id, p.object_id AS process_id, a.object_id AS linked_act_id, p.eli_id, s.stage_type, s.stage_name, s.source_date, s.ordinal, s.evidence_id, JSON_VALUE(pr.snapshot, '$.passed') AS passed, publication.published_date, (SELECT MIN(e.id) FROM eli_act_source_facts fact JOIN eli_act_fact_evidence fe ON fe.fact_id = fact.id JOIN evidence e ON e.id = fe.evidence_id WHERE fact.act_id = a.object_id AND fact.field_code = 'promulgation' AND fact.source_date = publication.published_date AND JSON_VALUE(e.selector, '$.pointer') = '/promulgation') AS publication_evidence_id FROM (SELECT DISTINCT link.bill_id, link.process_id FROM sejm_bill_process_links link JOIN sejm_bills b ON b.object_id = link.bill_id AND b.current_revision_id = link.bill_revision_id WHERE link.bill_id IN (40622,1312,1254,1171,1102,1054,1000,981,980,968,965,936,928,923,912,908,907,906,896,892,886,872,850,847,842,835,832,828,811,802,785,784,753,718,717,705,676,671,646,643,640,639,631,618,611,610,607,584,582,574)) l JOIN sejm_processes p ON p.object_id = l.process_id JOIN object_revisions pr ON pr.id = p.current_revision_id LEFT JOIN legal_acts a ON a.object_id = p.legal_act_id AND a.eli_id = p.eli_id LEFT JOIN publications publication ON publication.act_id = a.object_id AND a.publisher_code = 'DU' AND publication.publisher_code = 'DU' JOIN sejm_process_stages s ON s.process_revision_id = p.current_revision_id AND s.parent_path IS NULL ORDER BY l.bill_id, p.object_id, s.ordinal
N+1 candidates:
2× (2.15ms) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = ? AND source_category = ?
PHP: 526ms | App: 525.8ms | DB: 511.6ms (12, rows: 638) [exec: 505.6ms, fetch: 6ms] | View: 2.6ms (1) | Mem: 2MB (peak: 2MB) | Files: 27
toggle files
(2.63ms) /app/templates/evidence/act.php
/app/public/index.php
/app/vendor/autoload.php
/app/vendor/composer/autoload_real.php
/app/vendor/composer/platform_check.php
/app/vendor/composer/ClassLoader.php
/app/vendor/composer/autoload_static.php
/app/vendor/symfony/deprecation-contracts/function.php
/app/vendor/symfony/polyfill-php83/bootstrap.php
/app/lib/PFrame.php
/app/config/credentials/local.php
/app/src/Http/PublicResponseCache.php
/app/src/Http/AuthRoutes.php
/app/src/Http/ReviewDecisionRoutes.php
/app/src/Http/TopicDecisionRoutes.php
/app/src/Http/WatchRoutes.php
/app/src/Http/EvidenceController.php
/app/src/Search/LegislationSearchReadModel.php
/app/src/Text/TextSearch.php
/app/src/Coverage/CoverageReadModel.php
/app/src/Time/AsOfTimestamp.php
/app/src/Source/Eli/EliContract.php
/app/src/LegalAct/ActReadModel.php
/app/src/Overview/CaseReadModel.php
/app/src/Overview/LegislativeProgress.php
/app/src/Overview/Format.php
/app/templates/layout.php