No. 3 (2025)

Articles

• The Scope of Judicial Review of a Securing (Interim) Decision and the Right to an Effective Remedy

  Hanna Filipczyk

  9-25

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.03.01

• Taxation of digital services – overview of unilateral measures

  Marcin Jamroży, Jakub Wisła

  27-56

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.03.02

• The Right to a Fair Trial within the Meaning of Article 6(1) of the Convention for the Protection of Human Rights and Fundamental Freedoms – Selected Issues Key to Understanding the Convention Standard in the Field of Taxation

  Dagmara Dominik-Ogińska

  57-86

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.03.03

• Legal substance versus economic substance in the taxation of corporate income – boundaries, differences and risks of abuse

  Katarzyna Smoleń

  87-120

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.03.04

• A commentary with approving and critical remarks on the judgment of the Voivodeship Administrative Court in Gliwice of 26 September 2024, case file I SA/Gl 649/24

  Tomasz Stasiewski

  121-137

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.03.05