No. 3 (2022)

View No. 3 (2022)

Published: 16-08-2022

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Legal discourse, interpretation and argumentation. Some comments

Bogumił Brzeziński

9-21
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DOI: https://doi.org/10.18778/1509-877X.2022.03.01
The principle of legitimate expectations. Reflections on the basis of tax law

Agata Ćwik-Bury

23-49
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DOI: https://doi.org/10.18778/1509-877X.2022.03.02
Metaphysics in the use of plain language by the National Revenue Administration and the Ministry of Finance

Ireneusz Nowak

51-110
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DOI: https://doi.org/10.18778/1509-877X.2022.03.03
Interest on late payments of non-tax budget receivables

Anna Miernik

111-130
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DOI: https://doi.org/10.18778/1509-877X.2022.03.04
The tax liability of management board member of a company whose only creditor is the state treasury

Bartłomiej Bieniek

131-150
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DOI: https://doi.org/10.18778/1509-877X.2022.03.05
The importance of proper documentation of tax deductible costs for shaping the tax base in personal income tax. Gloss to the judgment of the Provincial Administrative Court in Poznań of 10 September 2020, reference number I SA/Po 334/20

Adam Nita

151-162
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DOI: https://doi.org/10.18778/1509-877X.2022.03.06
General principle of writing in tax proceedings

Marian Masternak

163-178
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DOI: https://doi.org/10.18778/1509-877X.2022.03.07
Limitation in scope of applying the authorized OECD approach in respect to profit allocation to the permanent establishment in Poland

Monika Laskowska

179-204
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DOI: https://doi.org/10.18778/1509-877X.2022.03.08
Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021)

Jacek Izydorczyk

205-227
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DOI: https://doi.org/10.18778/1509-877X.2022.03.09

Other

Carlos Palao Taboada, "Capacidad contributiva, no confiscatoriedad y otros estudios de Derecho constitucional tributario", Aranzadi, Cizur Menor 2018, ss. 524

Bogumił Brzeziński

231-233
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DOI: https://doi.org/10.18778/1509-877X.2022.03.10