No. 4 (2021)

View No. 4 (2021)

Published: 30-12-2021

Full Issue

PDF (Polish)

Articles

The legal nature of the obligation to pay the tax on the basis of the issued invoice – between liability and tax sanction in value added tax

Adam Nita

9-20
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2021.04.01
Correction of the annual tax return relating to personal income tax – selected issues

Magdalena Gródecka

21-36
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2021.04.02
New bilateral tax treaty between Poland and Georgia in the light of Poland’s and Georgia’s positions to the Multilateral Convention and the 2017 update of the OECD and the UN Models

Ziemowit Kukulski

37-56
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2021.04.03
Most-favoured-nation clause in the tax cases – some observations on the ECJ’s judgment in case no. C-335/05

Joanna Połatyńska

57-68
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2021.04.04
“Political and personnel” National Revenue Administration

Ireneusz Nowak

69-83
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2021.04.05

Other

XXIV Ogólnopolska Konferencja Naukowa dla Studentów pt. „Współczesne problemy orzecznictwa sądowego w sprawach podatkowych” – Łódź, 14 grudnia 2021 r.

Ireneusz Nowak

87-89
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2021.04.06