Articles

• Guarantees of independence of the Supreme Audit Institutions of the EU Member States – a comparative legal analysis

  Maciej Serowaniec

  9-20

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

  Ireneusz Nowak

  21-46

  PDF (Język Polski)
• Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations

  Paweł Majka

  47-70

  PDF
• Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims

  Ireneusz Nowak, Joanna Wyporska-Frankiewicz

  71-94

  PDF (Język Polski)
• The State-Owned Company as a withholding agent of a flat-rate personal income tax – interpretation problems

  Renata Zyskowska

  95-111

  PDF
• Liability of local government units acting as contracting authorities in the light of the Public Finance Discipline Violation Liability Act

  Magdalena Taraszkiewicz

  113-130

  PDF