No. 3 (2023)

okladka

Published: 30-09-2023

Full Issue

PDF (Polish)

Articles

Issuance of a decision to establish security in relation with a denial of the right to deduct input tax on the basis of fictious invoices

Dariusz Gibasiewicz

9-36
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.01
Selected aspects of modern tax reporting

Mariusz Macudziński

37-66
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.02
Legal succession in the enforcement of tax liabilities

Anna Dalkowska

67-98
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.03
Fiscal crime and fiscal offense of the companying disguising (art. 55 Fiscal Criminal Code) – in the context of statutory features

Adam Wróbel

99-119
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.04
The main theses of the latest cases of the Supreme Court on penal fiscal law concerning tax obligations

Jacek Izydorczyk

121-135
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.05
Commentary on Judgement of Supreme Administrative Court (7 Judges) from 18th of March 2019 (I FPS 3/18)

Bogumił Brzeziński, Marek Kalinowski

137-146
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.06
Resolution of the Supreme Administrative Court of March 27, 2023, I FPS 2/22

Agnieszka Krawczyk

147-161
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.07
Commentary to the Supreme Administration Court Judgment of 5 October 2021, ref. no. II FSK 556/19

Artur Cukierski

163-180
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.08
Commentary to the judgment of the Provincial Administrative Court in Gliwice of January 5, 2022, I SA/Gl 1198/21

Jędrzej Owoc

181-191
- PDF (Polish)
- HTML (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.09

Other

XXVI Ogólnopolska Konferencja Naukowa dla Studentów pt. „Współczesne problemy orzecznictwa sądowego w sprawach podatkowych” – Łódź, 8 maja 2023 r.

Małgorzata Sęk

195-197
- HTML (Polish)
- PDF (Polish)
DOI: https://doi.org/10.18778/1509-877X.2023.03.10