No. 1 (2025)

Articles

• Solidarity Levy as a Tax Inconsistent with Constitutional Principles

  Włodzimierz Nykiel, Michał Wilk, Jakub Wirski

  9-32

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  DOI: https://doi.org/10.18778/1509-877X.2025.01.01

• Unconstitutionality of the Solidarity Levy – A Blatant Violation of the Principle of Tax Justice

  Adam Mariański

  33-56

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  DOI: https://doi.org/10.18778/1509-877X.2025.01.02

• The Concept of Look Through Approach in Witholding Tax

  Jakub Jankowski

  57-79

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  DOI: https://doi.org/10.18778/1509-877X.2025.01.03

• Commercial Goods and Materials in the Tax Book of Revenues and Expenses – Implementing Regulation and Statutory Regulation

  Mariusz Macudziński

  81-100

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  DOI: https://doi.org/10.18778/1509-877X.2025.01.04

• The Applicant’s Position on the Issuance of Individual Tax Law Interpretations

  Katarzyna Dokukin

  101-117

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  DOI: https://doi.org/10.18778/1509-877X.2025.01.05