Vol. 7 No. 1 (2019)

Table of contents

Articles

Advance tax rulings in Poland – general or individual?

Wojciech Morawski, Damian Czudek

9-23

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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

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Legal implications of tax and tax systems of the European Union countries – an outline of the issue

Jolanta Ciak, Agnieszka Gruszczyńska

43-66

PDF (Język Polski)
The right of municipalities to differentiate market charge rates as an implementation of the local tax policy in Poland

Jacek Wantoch-Rekowski, Robert Kwaśniewski

67-85

PDF
Czech legislation approaching several and joint liability for VAT payment

Tomáš Sejkora

87-105

PDF
Ne bis in idem in the tax process

Damian Czudek

107-127

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Evidence from witness testimony on the ground of jurisdictional tax proceedings

Ireneusz Nowak

129-165

PDF (Język Polski)
An evolution of a financial planning in Poland in the years 1945–1990

Michał Jędrzejczyk

167-186

PDF (Język Polski)
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

Anna Miernik

187-204

PDF (Język Polski)

Voices

Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16

Artur Janicki

207-220

PDF (Język Polski)