No. 2 (2022)

Articles

• Axiological assumptions and basis of organization of the whistleblowing system in the tax law

  Bogumił Brzeziński

  9-27

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  DOI: https://doi.org/10.18778/1509-877X.2022.02.01

• A scratch on the face of Themis

  Andrzej Gomułowicz

  29-38

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  DOI: https://doi.org/10.18778/1509-877X.2022.02.02

• Taxes called charges in the name of maximising budget revenues – outline of issues

  Ireneusz Nowak

  39-63

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  DOI: https://doi.org/10.18778/1509-877X.2022.02.03

• Forms of debt-to-equity swap in exchange for in-kind contributions performance in the light of tax law – similarities and differences analysis

  Konrad Suchojad

  65-88

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  DOI: https://doi.org/10.18778/1509-877X.2022.02.04

• Relations between intertemporal and substantive criteria of GAAR application. Gloss to the decision of Voivodship Administrative Court in Warsaw of 20 September 2021 (III SA/Wa 584/21)

  Mikołaj Kondej

  89-108

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  DOI: https://doi.org/10.18778/1509-877X.2022.02.05

• The commentary of the Judgment of the Provincial Administrative Court in Gliwice of November 12, 2020 (I SA/Gl 539/20)

  Bogumił Brzeziński

  109-118

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  DOI: https://doi.org/10.18778/1509-877X.2022.02.06