Results 11 to 20 of about 1,710,829 (347)

Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego [PDF]

Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2014
The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation.
Michał Ilski
doaj   +3 more sources

The Polish system of property taxation

Prawo Budżetowe Państwa i Samorządu, 2021
The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years.
Rafał Dowgier
doaj   +1 more source

Legal nature of a planning fee in the light of judicial decisions of administrative courts which were made before and after an entry into force of the Public Finance Act of 27 August 2009

Prawo Budżetowe Państwa i Samorządu, 2019
This publication aims at presenting an issue of the legal nature of the planning fee and an assessment of a potential application of the relevant provisions of the Tax Law Act in this regard.
Anna Miernik
doaj   +1 more source

Controversy between the Tax Court and Courts of Appeals: Is the Tax Court Bound by the Precedent of Its Reviewing Court? [PDF]

Duke Law Journal, 1957
openaire   +4 more sources

Zwolnienie podatkowe z art. 4a ustawy o podatku od spadków i darowizn w orzecznictwie sądów administracyjnych

Acta Iuris Stetinensis, 2017
The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act.
Katarzyna Święch-Kujawska
doaj   +1 more source

Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law

Review of European and Comparative Law, 2020
This paper’s objective is to present two methods of introducing elements of the civil general clause of reasonableness into tax law. One of them is the lawmaking process, the other is the application of law, i.e.
Monika Münnich
doaj   +1 more source

JUDICIAL PRECEDENT AS A SOURCE OF TAX LAW

Правоприменение, 2018
The subject. The article is devoted to analysis of the role of the judicial precedent in the system of sources of tax law.Aim. The aim of this paper is to analyze the essence of national and international judicial precedents in the area of tax law ...
K. A. Ponomareva
doaj   +1 more source

The Perception of Corruption Among Retailers in Central Asia and Eastern Europe During and After the 2008 Crisis [PDF]

SocioEconomic Challenges, 2021
In this study, we examine how the 2008-2009 Global Crisis has affected the informal payments/gifts paid by retailers in Eastern Europe and Central Asia. We look at the overall incidence of bribes, the incidence of bribes in customs/imports, the incidence
Halil Dincer Kaya, Engku Ngah S. Engkuchik   +1 more
doaj   +1 more source

Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

Financial Law Review, 2021
This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas.
Piotr Gajewski
doaj   +1 more source

The Contemporary Significance of the Principle of Proportionality in Tax Law

Białostockie Studia Prawnicze, 2021
The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of taxpayer’s rights.
Artur Mudrecki
semanticscholar   +1 more source