No. 2 (2016)

Articles

• Debt to equity swap – legal qualification of contributions in kind to foreign companies

  Włodzimierz Nykiel, Michał Wilk

  9-19

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2016.02.01

• Rights of passengers in the event of denied boarding and of cancellation or long delay of flights. Selected aspects of administrative, civil, and tax law

  Stefan Babiarz

  21-46

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2016.02.02

• The matter of evidence in tax proceedings and the material of criminal proceedings

  Tomasz Kanty

  47-62

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2016.02.03

• Requirement of tax neutrality with regard to cross-border capital income in European law

  Bartosz Bacia

  63-93

  DOI: https://doi.org/10.18778/1509-877X.2016.02.04

• The importance of equity and other values in the operative interpretation of the tax law

  Jakub Wirski

  95-115

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2016.02.05

• Evidence incorporated into tax proceedings from other types of legal proceedings – theoretical point of view

  Szymon Obuchowski

  117-132

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2016.02.06