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Commentary to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21)

Authors

Bogumił Brzeziński Uniwersytet Jagielloński (emeritus) https://orcid.org/0000-0003-3923-5627

DOI:

https://doi.org/10.18778/1509-877X.2023.02.07

Keywords:

tax law, inheritance and donation tax, tax exemption, tax jurisprudence of the courts, Constitution of the Republic of Poland

Abstract

The commentary contains critical remarks to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21). The main objection to the judgment of the court is the failure to take into account the constitutional aspect of the case under consideration.

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References

Dąbek D., Prawo sędziowskie w polskim prawie administracyjnym, Warszawa 2010.
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Mikuła P., Obowiązki dokumentacyjne i formalne w prawie podatkowym. Granice formalizmu, Warszawa 2019.
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Mudrecki A., Zasada proporcjonalności w prawie podatkowym, Warszawa 2020.
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Published

2023-05-30

Versions

2023-06-22 (2)
2023-05-30 (1)

How to Cite

Brzeziński, B. (2023). Commentary to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21). Tax Law Quarterly, (2), 145–152. https://doi.org/10.18778/1509-877X.2023.02.07

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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