Results 11 to 20 of about 456,437 (310)
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
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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
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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 +1 more
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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
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Financial Law Review, 2021 This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas.
Piotr Gajewski
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, 2016 The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
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Acta Iuris Stetinensis, 2023 The aim of this article is to analyse the most recent judgments of administrative courts concerning Article 70(6)(1) of the Tax Ordinance Act in order to determine how they will affect the application of this provision. It provides for the possibility to
Łukasz Pilarczyk
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The Death of Tax Court Exceptionalism [PDF]
SSRN Electronic Journal, 2014 Tax exceptionalism — the view that tax law does not have to play by the administrative law rules that govern the rest of the regulatory state — has come under attack in recent years. In 2011, the Supreme Court rejected such exceptionalism by holding that judicial review of the Treasury Department’s interpretations of the tax code is subject to the same
Hoffer, Stephanie R. +1 more
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Cooperative Act in Brazil and governing tax legislation
Boletín de la Asociación Internacional de Derecho Cooperativo, 2021 The purpose of this article is to present the legal-normative regulation of the cooperative act in Brazil, with special association to the tax treatment it has been given based on the interpretations adopted by the superior courts of justice. Received:
Brasil do Pinhal Pereira Salomão +1 more
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WPŁYW DYREKTYW I ROZPORZĄDZEŃ UNII EUROPEJSKIEJ NA POLSKIE PRAWO PODATKOWE
Zeszyty Prawnicze, 2016 The Impact of European Union Directives and Regulations on Polish Tax Law Summary The subject of this article are the methods used to align Polish tax regulations with EU law and the level of alignment achieved.
Rafał Bernat
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