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

Karta aktu prawnego · DU/1992/86

Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych

DU 1992/86 · stan odczytu teraz

Brak źródłowego powiązania aktu ze sprawą.

Status zapisany ze źródła: akt posiada tekst jednolity. Nie jest to samodzielna ocena skutku prawnego.

Rozpoznane automatycznie w tekstach druków

Sprawy sejmowe przywołujące ten akt

95

Sprawy, w których drukach automatycznie rozpoznano adres publikacyjny tego aktu albo jego tekstu jednolitego. Przywołanie nie oznacza, że projekt zmienia ten akt.

Skąd to wiemy

Program odczytuje adresy z tekstów pobranych druków. Polecenia nowelizujące z projektów nie są jeszcze rozpoznawane. Etap sprawy jest wnioskowaniem aplikacji z etapów procesu Sejmu.

Pokazano 50 z 95 spraw, od najnowszej daty wpływu.

Pliki pobrane z urzędowego źródła

Zachowane pliki

0

Brak zachowanych plików znanych w wybranym czasie.

Urzędowa publikacja w API ELI Sejmu: tekst ogłoszony (PDF) ↗ tekst (HTML) ↗ opis aktu ↗

Według źródła ELI

Powiązania z innymi aktami

529

Podane w opisie tego aktu

Akty uchylone 2

Podane w opisie tego aktu

Akty uznane za uchylone 15

Podane w opisie tego aktu

Akty wykonawcze 140

Podane w opisie tego aktu

Akty zmieniające 304

Podane w opisie tego aktu

Akty zmieniające z dniem 2026-11-01 — skutek jeszcze nie nastąpił 1

Podane w opisie tego aktu

Akty zmieniające z dniem 2028-01-01 — skutek jeszcze nie nastąpił 1

Podane w opisie tego aktu

Akty zmienione 10

Podane w opisie tego aktu

Inf. o tekście jednolitym 14

Podane w opisie tego aktu

Odesłania 7

Podane w opisie tego aktu

Orzeczenie TK 4

Podane w opisie tego aktu

Sprostowanie 1

Podane w opisach innych aktów

Wskazany w opisie innego aktu jako: Odesłania 30

Z pobranych tekstów aktów zmieniających

Polecenia zmiany tego aktu

166

To automatyczny odczyt pojedynczych poleceń nowelizujących, nie obecne brzmienie przepisu. Nie rozstrzyga, czy polecenie już wywołało skutek.

1. (2.49ms; exec 2.42 + fetch 0.07; 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 = 195770 AND (NULL IS NULL OR o.id IS NOT NULL)
2. (1.01ms; exec 0.99 + fetch 0.02; 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 = 195770 ORDER BY c.candidate_date, c.id
3. (3.36ms; exec 3.33 + fetch 0.02; rows 0) 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 = 195770 OR p.eli_id = 'DU/1992/86' ORDER BY b.term, b.bill_number
4. (177.75ms; exec 177.72 + fetch 0.03; rows 0) 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 = 195770 OR p.act_id = 195770) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
5. (1.23ms; exec 1.21 + fetch 0.02; rows 1) SELECT a.eli_id, JSON_VALUE(r.snapshot, '$.textPDF') AS pdf, JSON_VALUE(r.snapshot, '$.textHTML') AS html 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 = 195770
6. (21.89ms; exec 16.53 + fetch 5.35; rows 814) SELECT IF(r.source_act_id = 195770, 'outgoing', 'incoming') AS direction, r.source_category, other.eli_id, other.object_id AS act_id, other.title, IF(r.source_act_id = 195770, 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 = 195770, r.target_act_id, r.source_act_id) AND (NULL IS NULL OR other.first_observed_at <= NULL) WHERE (r.source_act_id = 195770 OR r.target_act_id = 195770) 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. (4.74ms; exec 4.72 + 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' LEFT JOIN legal_acts other ON other.eli_id = m.target_eli_id WHERE d.owner_object_id = 195770 ORDER BY position, m.ordinal
8. (3.38ms; exec 3.32 + fetch 0.06; rows 14) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 195770 AND source_category = 'Inf. o tekście jednolitym'
9. (39.78ms; exec 39 + fetch 0.79; rows 166) 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/1992/86','DU/2026/554','DU/2019/865','DU/2018/1036','DU/2021/1800','DU/2014/851','DU/2017/2343','DU/2023/2805','DU/2016/1888','DU/2022/2587','DU/2000/654','DU/2020/1406','DU/1993/482','DU/2011/397','DU/2025/278') AND m.operation <> 'unrecognized' AND d.owner_object_id <> 195770 ORDER BY other.publication_year, other.position + 0, position, m.ordinal
10. (3.33ms; exec 3.32 + fetch 0.01; rows 0) SELECT x.id, x.method, x.source_artifact_id, LOWER(HEX(a.sha256)) AS sha256, p.name, p.version, p.image_digest, f.requested_url, f.finished_at, s.metrics AS block_metrics, s.id AS block_scan_id FROM documents d JOIN document_versions v ON v.object_id = ( SELECT latest.object_id FROM document_versions latest JOIN document_version_artifacts lb ON lb.version_id = latest.object_id WHERE latest.document_id = d.object_id AND lb.role = 'pdf' AND JSON_UNQUOTE(JSON_EXTRACT(lb.selector, '$.type')) = 'U' ORDER BY latest.sequence_no DESC LIMIT 1) JOIN document_version_artifacts b ON b.version_id = v.object_id AND b.role = 'pdf' AND b.current_selector_sha IS NOT NULL AND JSON_UNQUOTE(JSON_EXTRACT(b.selector, '$.type')) = 'U' JOIN artifacts a ON a.id = b.artifact_id JOIN evidence e ON e.id = b.evidence_id JOIN fetches f ON f.id = e.fetch_id JOIN extractions x ON x.id = (SELECT newest.id FROM extractions newest JOIN processing_runs nr ON nr.id = newest.run_id AND nr.state = 'completed' WHERE newest.source_artifact_id = a.id AND newest.method IN ('poppler-text', 'poppler+ocr-pol', 'poppler+vision-ocr') ORDER BY newest.id DESC LIMIT 1) AND x.quality_state = 'success' JOIN processing_runs run ON run.id = x.run_id JOIN processors p ON p.id = run.processor_id JOIN document_block_scans s ON s.extraction_id = x.id AND s.reader = 'page-text-blocks' AND s.reader_version = 'page-layout-v15' WHERE d.owner_object_id = 195770 AND d.document_kind = 'eli_act_text' ORDER BY f.finished_at DESC, x.id DESC LIMIT 1
11. (2.75ms; exec 2.74 + fetch 0.01; rows 0) SELECT x.id, x.method, x.source_artifact_id, LOWER(HEX(a.sha256)) AS sha256, p.name, p.version, p.image_digest, f.requested_url, f.finished_at FROM documents d JOIN document_versions v ON v.object_id = ( SELECT latest.object_id FROM document_versions latest WHERE latest.document_id = d.object_id AND EXISTS (SELECT 1 FROM document_version_artifacts html WHERE html.version_id = latest.object_id AND html.role = 'html') ORDER BY latest.sequence_no DESC LIMIT 1 ) JOIN document_version_artifacts b ON b.version_id = v.object_id AND b.role = 'html' AND b.current_selector_sha IS NOT NULL JOIN evidence e ON e.id = b.evidence_id JOIN fetches f ON f.id = e.fetch_id JOIN artifacts a ON a.id = b.artifact_id JOIN extractions x ON x.source_artifact_id = b.artifact_id AND x.quality_state = 'success' AND x.method = 'eli-act-units' JOIN processing_runs run ON run.id = x.run_id AND run.state = 'completed' JOIN processors p ON p.id = run.processor_id WHERE d.owner_object_id = 195770 AND d.document_kind = 'eli_act_text' ORDER BY f.finished_at DESC, x.id DESC LIMIT 1
12. (2.9ms; exec 2.88 + fetch 0.02; rows 14) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 195770 AND source_category = 'Inf. o tekście jednolitym'
13. (16.2ms; exec 15.81 + fetch 0.39; rows 95) 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/1992/86','DU/2026/554','DU/2019/865','DU/2018/1036','DU/2021/1800','DU/2014/851','DU/2017/2343','DU/2023/2805','DU/2016/1888','DU/2022/2587','DU/2000/654','DU/2020/1406','DU/1993/482','DU/2011/397','DU/2025/278') 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
14. (61ms; exec 58.28 + fetch 2.72; rows 405) 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 (72682,66843,22002,22001,22000,1312,1303,1294,1287,1257,1235,1213,1180,1174,1171,1154,1140,1104,1102,1100,1097,1093,1061,1057,1054,1047,1046,1043,1032,1009,990,988,984,979,951,919,912,892,886,852,851,847,837,835,831,828,802,796,791,784)) 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:
177.75ms 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 = 195770 OR p.act_id = 195770) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
61ms 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 (72682,66843,22002,22001,22000,1312,1303,1294,1287,1257,1235,1213,1180,1174,1171,1154,1140,1104,1102,1100,1097,1093,1061,1057,1054,1047,1046,1043,1032,1009,990,988,984,979,951,919,912,892,886,852,851,847,837,835,831,828,802,796,791,784)) 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
39.78ms 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/1992/86','DU/2026/554','DU/2019/865','DU/2018/1036','DU/2021/1800','DU/2014/851','DU/2017/2343','DU/2023/2805','DU/2016/1888','DU/2022/2587','DU/2000/654','DU/2020/1406','DU/1993/482','DU/2011/397','DU/2025/278') AND m.operation <> 'unrecognized' AND d.owner_object_id <> 195770 ORDER BY other.publication_year, other.position + 0, position, m.ordinal
N+1 candidates:
2× (6.28ms) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = ? AND source_category = ?
PHP: 371.7ms | App: 371.5ms | DB: 341.8ms (14, rows: 1510) [exec: 332.3ms, fetch: 9.6ms] | View: 11.6ms (1) | Mem: 4MB (peak: 4MB) | Files: 33
toggle files
(11.63ms) /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/Features.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/ActTextReadModel.php
/app/src/Document/DocumentBlocks.php
/app/src/Document/PageTextBlockReader.php
/app/src/Extraction/EliActHtmlExtractor.php
/app/src/LegalAct/ActReadModel.php
/app/src/Overview/CaseReadModel.php
/app/src/Overview/LegislativeProgress.php
/app/src/LegalAct/ActCardPresentation.php
/app/src/Overview/Format.php
/app/templates/layout.php