Vol. 8 No. 4 (2020)

View Vol. 8 No. 4 (2020)
Table of contents
Vol. 8 No. 4 (2020)
Saturday, Feb 13, 2021
This issue table of contents
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)