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• Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15)

  Krzysztof Lasiński-Sulecki

  23-37

  2018-04-14
• Legal definitions in tax law serving to limit the area of vagueness (remarks against the background of the anti-avoidance clause)

  Paweł Borszowski

  25-41

  2019-05-04
• Resignation from the VAT exemption of sales of residential premises by the developer

  Joanna Koziollek

  107-128

  2016-11-16
• Doubts about an institution of the Taxpayer’s Rights Ombudsman

  Małgorzata Brulińska

  113-128

  2021-02-13
• The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

  Paweł Majka

  53-69

  2021-02-13
• The reasons for establishing the interest rate on overpayment resulting from the decision confirming overpayment – comments de lege lata and de lege ferenda

  Paweł Majka

  91-113

  2018-12-31
• Electronic delivery and the effectiveness of the right to a court hearing – the limits of procedural formalism in the light of Supreme Administrative Court case law

  Oskar Bednarczyk, Patrycja Szkudlarek

  29-48

  2026-05-10
• Data changes in the land and buildings registry in the process of determining the property, agricultural and forestry tax

  Artur Potocki

  145-156

  2016-11-16
• Gloss to the judgment of the Voivodeship Administrative Court in Szczecin of August 13, 2025, I SA/Sz 218/25

  Mateusz Stankiewicz

  47-59

  2026-08-02
• On the causes and effects of a broad interpretation of the concepts of “descendants” and “ascendants” in the Inheritance and Donation Tax Act

  Paweł Majka, Jacek Wantoch-Rekowski

  9-22

  2021-02-13