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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
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
Recognizing facts as proven in the light of a taxpayer’s active participation in a tax procedure

Ireneusz Nowak

21-46

2019-12-17
Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15

Mateusz Niemiec

115-130

2018-07-15
Penal fiscal liability of bailiff as the VAT payer

Fabian Nalikowski

43-55

2016-04-19
Taking Tax Revenues Over Local Governments – Some Legal Problems

Andrzej Borodo

9-20

2014-10-30
Regulations on notional interest deduction (NID) – summary of 5 years of their enforcement

Karolina Rutkowska-Barnaś

33-48

2024-05-08
Look-through approach in the context of the beneficial owner clause applicable to the taxation of dividends – sources of transformation of a dangerous anti-abuse concept into an instrument to protect the interests of the taxpayer and the tax remitter

Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski

29-53

2023-04-30
A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021

Bartłomiej Bieniek

137-153

2021-09-01
Resignation from the VAT exemption of sales of residential premises by the developer

Joanna Koziollek

107-128

2016-11-16
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
The distribution of the burden of taxation from the point of view of equity

Mateusz Langer

57-74

2016-04-19
Liability of partners of foreign partnerships for tax arrears based on Article 115 § 1 of the Tax Ordinance

Wiktor Podsiadło

95-113

2020-07-04

1 - 13 of 13 items