No. 2 (2024)

Articles

• Disproportionate Nature of Instrumental Obligations and Method of Taxation of a General Partnership as a Corporate Tax Taxpayer

  Edgar Krzysztof Drozdowski

  9-30

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  DOI: https://doi.org/10.18778/1509-877X.2024.02.01

• The Interpretation of EU Tax Law as a Tool Ensuring Functioning of Internal Market in Light of CJEU Case Law

  Dobrosława Antonów

  31-49

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  DOI: https://doi.org/10.18778/1509-877X.2024.02.02

• Family Foundation – a new Corporate Income Taxpayer

  Adam Mariański

  51-71

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  DOI: https://doi.org/10.18778/1509-877X.2024.02.03

• Tax Relief on Expenses Made to Adapt Motor Vehicles to the Needs Resulting from Disability

  Zbigniew Ofiarski

  73-96

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  DOI: https://doi.org/10.18778/1509-877X.2024.02.04

• Limitation Period for a Disciplinary Offense Committed by a Polish Tax Advisor

  Mikołaj Kondej

  97-114

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  DOI: https://doi.org/10.18778/1509-877X.2024.02.05

• Admissibility of a Third Party to Raise Objections to a Tax Assessment Made by a Definite Tax Decision

  Jarosław Olesiak, Łukasz Pajor

  115-138

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  DOI: https://doi.org/10.18778/1509-877X.2024.02.06