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Studia Iuridica Toruniensia

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Found 26 items.
  • On legal regulation of tax optimization and tax evasion in Ukraine
    Igor Babin, Mariia Diakur
    11-22
    2017-12-18
  • The institution of tax remitter by the Tax Ordinance Act
    Marek Kalinowski
    169-190
    2021-05-19
  • Tax arrears and financial profit in Fiscal Criminal Code
    Janusz Bojarski, Tomasz Oczkowski
    63-86
    2021-05-19
  • Hans Nawiasky’s views on tax law and tax-law relations
    Marek Kalinowski
    101-120
    2019-05-09
  • Constitutional sources of functioning of the professional self-government association of tax advisors in Poland
    Stanisław Bułajewski
    23-41
    2017-12-16
  • New types of “invoice” crimes in the Polish Criminal Code as an attempt to “effectively” prosecute perpetrators of VAT fraud
    Tomasz Oczkowski
    249-270
    2021-07-18
  • Weaknesses in the content of invoices and breach of the obligation to have them and the right to deduct input tax from output tax in the case law of the Court of Justice of the European Union
    Marek Kalinowski
    85-102
    2020-07-03
  • On the need to regulate the legal concept of paying agents withholding taxes at source
    Marek Kalinowski, Ewa Prejs
    197-216
    2022-09-16
  • Interpretation of the Convention about human rights protection principles in Ukraine’s court practice on tax disputes
    Igor Babin, Svitlana Karvatska
    11-24
    2019-05-04
  • Architecture of control tax authorities of Ukraine
    Petro Kornieiev, Olena Terekh
    25-54
    2024-08-01
  • Tax consequences of insolvency (bankruptcy) of entities: problems and decisions
    Земфира Казачкова, Владимир Казачков
    203-218
    2018-10-10
  • Due diligence and good faith in reference to the rulings Court of Justice of the European Union and polish administrative courts
    Monika Michalak
    177-193
    2017-03-18
  • Notification to the taxpayer of the suspension of the limitation period as a result of the commencement of fiscal criminal proceedings in the light of performative theory
    Bogumił Brzeziński, Marek Kalinowski
    59-82
    2024-03-18
  • Gloss to the decision of the Supreme Administrative Court of 5 April 2016, II FSK 462/14
    Magdalena Oleksy
    381-396
    2021-05-19
  • Personal income taxation of revenue relating to transmission easement income – outline of problems in Polish tax regime
    Anna Reiwer-Kaliszewska
    291-303
    2018-10-08
  • The expiration of a tax decision which became irrelevant
    Agnieszka Olesińska
    257-277
    2021-11-24
  • Orders placement and execution of transactions in the stock market for purposes of tax optimisation and the criminal market manipulation pursuant to art. 183 section 1 of Polish Trading in Financial Instruments Act
    Janusz Bojarski, Marek Kalinowski
    29-45
    2017-02-01
  • Handfastning of July 29, 1282 and its significance for the development of Danish parliamentarism and other political changes in the Kingdom
    Hubert Bąk, Andrzej Gaca
    11-36
    2021-07-18
  • Other compulsory municipal taxes in France according to the French General Tax Code
    Michał Mariański
    193-209
    2021-11-24
  • On the methods of appointing (determining) tax collectors
    Paweł Majka, Tomasz Brzezicki, Jacek Wantoch-Rekowski
    33-54
    2025-04-07
  • Gloss to the judgment of the Supreme Administrative Court of November 30, 2022, II FSK 853/20
    Bogumił Brzeziński
    373-381
    2025-04-07
  • Transfer pricing – the principle of formulary apportionment and small and medium-sized enterprises (SMEs)
    Krzysztof Lipka
    169-185
    2023-09-26
  • Organizational unit without legal personality as a VAT taxable person
    Marek Kalinowski, Ewa Prejs
    85-106
    2023-03-15
  • Opodatkowanie dochodu ze sprzedaży nieruchomości dokonanej poza działalnością gospodarczą w świetle przepisow ustawy o podatku dochodowym od osób fizycznych
    Karol Smoter
    169-187
    2011-06-01
  • Administrative policy in the light of selected supervisory decisions over a local government unit
    Paweł Romaniuk
    397-418
    2022-09-16
1 - 25 of 26 items 1 2 > >> 
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