Vol. 7 No. 1 (2019)

View Vol. 7 No. 1 (2019)
Table of contents
Vol. 7 No. 1 (2019)
Friday, May 3, 2019
This issue table of contents
Articles
Advance tax rulings in Poland – general or individual?
Wojciech Morawski, Damian Czudek
9-23
PDF
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
PDF
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
PDF
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)