No. 4 (2022)

View No. 4 (2022)

Published: 29-11-2022

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Tax awareness of government entities

Ireneusz Nowak

9-66
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DOI: https://doi.org/10.18778/1509-877X.2022.04.01
On (un)fair personal income tax. Reflections on the margin of Adam Mariański book: (Un)fair Polish personal income tax, Warsaw 2021, pp. 406.

Bogumił Brzeziński

67-81
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DOI: https://doi.org/10.18778/1509-877X.2022.04.02
Auction sale and prerequisites for application of article 108 paragraph 1 of the vat act

Włodzimierz Nykiel, Michał Wilk

83-93
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DOI: https://doi.org/10.18778/1509-877X.2022.04.03
Impact of the structure of the excise duty rate on the market of individual excise goods

Wojciech Bronicki

95-126
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DOI: https://doi.org/10.18778/1509-877X.2022.04.04
Good faith in tax law. Considerations under Article 58a of the Tax Ordinance

Agata Ćwik-Bury

127-160
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DOI: https://doi.org/10.18778/1509-877X.2022.04.05
The liability of the member of the management board of company for company’s tax arrears in the light of the principle of credibility for tax authorities

Dariusz Gibasiewicz

161-192
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DOI: https://doi.org/10.18778/1509-877X.2022.04.06
Exceptions to the principle of delivery by tax authorities to professional attorneys of procedural documents using electronic means of communication

Przemysław Krzykowski

193-213
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DOI: https://doi.org/10.18778/1509-877X.2022.04.07
Comments on the harmfulness of the construction of perfect concurrence of a tax offence and a criminal offence – from a procedural perspective

Sebastian Kowalski

215-237
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DOI: https://doi.org/10.18778/1509-877X.2022.04.08
Gloss to the decision of the Supreme Administrative Court of 8 November 2017, file ref. no. II FSK 2864/17

Stefan Babiarz

239-256
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DOI: https://doi.org/10.18778/1509-877X.2022.04.09
An apparent crack on the face of Themis

Marek Dobrowolski

259-265
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DOI: https://doi.org/10.18778/1509-877X.2022.04.10

Other

Taxation. Philosophical Perspectives, red. M. O’Neill, S. Orr, Oxford University Press, Oxford 2018, ss. 288

Bogumił Brzeziński

269-272
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DOI: https://doi.org/10.18778/1509-877X.2022.04.11