Articles

• 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

  PDF (Język Polski)
• Procedural aspect of cooperation of public authorities in issuing tax decisions

  Ireneusz Nowak

  23-51

  PDF (Język Polski)
• 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

  PDF
• An exemption from taxation of an income arising from financial instruments hedging foreign exchange risk in business activities conducted on the basis of a decision on support or in a special economic zone on the basis of a permit

  Dominika Wróblewska

  71-94

  PDF (Język Polski)
• Assessment on the compliance of Polish exit tax with EU law

  Sebastian Trzcina

  95-111

  PDF (Język Polski)
• Doubts about an institution of the Taxpayer’s Rights Ombudsman

  Małgorzata Brulińska

  113-128

  PDF (Język Polski)