Aim: The article presents a set of parameters and settings for unmanned aerial vehicles (UAV), which is crucial in the operational work of the fire brigade and its importance for the quality of the final material obtained from an RGB camera or a thermal imaging camera. Introduction: Unmanned aerial vehicles (UAVs) are more often and more boldly used by various uniformed formations, including pilots of the State Fire Service and Volunteer Fire Brigades. Currently, they are used to perform recognition of situations and coordination of activities with the use of RGB and thermal imaging cameras. There are also other applications of UAV, including firefighting, but at the moment they are only conceptual solutions, as they have not been tested during an actual firefighting operation. According to the authors, a drone is currently only a carrier of additional devices and its functionality during the operation depends largely on certainty and reliability of a given UAV structure, as well as on the type and quality of the elements and sensors mounted on it. Methodology: A review of literature and press reports, as well as the authors’ experience in working with UAVs and the results of their research were used to analyse the topic. Conclusions: Indicating a set of key parameters for the UAVs used by fire brigade users is only possible to define its application. Therefore, in this study, the authors presented the most common use of unmanned aerial vehicles, for which key parameters were indicated and the impact of these factors on the obtained results of drones was described. Due to the frequent neglect of camera operation and the importance of their parameters, the authors described the most frequently set parameters of photographs and their impact on the final result, which is of key importance for the usefulness of the collected material.

Purpose: The aim of the article is to discuss tax issues related to the settlement of subsidies for the implementation of projects in the area of"Security and Defense". The grant beneficiaries face numerous problems with the interpretation of the provisions of the VAT Act, which may result in serious financial consequences in the event of incorrect application of the VAT Act. This publication analyses and indicates solutions to these problems, which are most often raised by consortia, both in applications for tax interpretations and in complaints to administrative courts of both instances. Introduction: Among the important forms of activity for the security and defence of the state, a special role is played by scientific and research and development projects, which not only increase the potential of scientific and industrial entities, but also create Polish know-how in the field of critical technologies in the area of "Security and defence". The implementation of projects financed from the state budget places on the beneficiaries the obligation of a "regime" method of settling public funds, both by applying the provisions on public procurement, constructing civil contracts, taking into account the fact that funds from subsidies are available, as well as performing special diligence in tax settlements with the tax authorities. Methodology: The theoretical research methods were used in the work, including the analysis of literature, judgments of common courts and the Pro - vincial and Supreme Administrative Court, as well as tax interpretations issued by the Director of the National Revenue Administration. The publication also provides an interpretation of national regulations as well as directives and case law of the Court of Justice of the European Union. Conclusions: Tax law is the branch of law that arouses the greatest emotions and controversy. It affects all of us, and in the event of incorrect application of the rules – it has serious financial consequences. Members of consortia implementing projects financed by the The National Centre for Research and Development (NCBR) also remain taxpayers, to whom the author of the article proposed the interpretation of the provisions of the VAT Act and discussed national and EU jurisprudence in order to facilitate the correct implementation of tax obligations by the consortia. Keywords: VAT taxation of subsidies, eligibility of expenses, right to deduct input tax, transfer of proprietary copyrights to the State Treasury, commer - cialization of results of scientific research and development works Type of article: review article