No. 1 (2026)

View No. 1 (2026)

Published: 28-08-2026

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Articles

The Basic Means of Interpreting International Tax Treaties

Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski

15-37
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DOI: https://doi.org/10.18778/1509-877X.2026.01.02
Qualifying Services as Specialised in the Light of the Declared Scope of Business in the Tax Card and Human Healthcare Services

Kacper Malinowski

38-58
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DOI: https://doi.org/10.18778/1509-877X.2026.01.03
The Duty to Properly Report Gifts and Inheritances: The Legal Nature and Formal Aspects of Taxpayer Obligations

Artur Podsiadły

59-72
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DOI: https://doi.org/10.18778/1509-877X.2026.01.04
The Attachment of Property in Proceedings Relating to Fiscal Offences or Fiscal Crimes

Katarzyna Rydz-Sybilak, Sebastian Kowalski

73-94
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DOI: https://doi.org/10.18778/1509-877X.2026.01.05
The Limits of the Condition of Inconsistency with the Subject or Purpose of a Tax Statute or Its Provision Under Article 119a § 1 of the Polish Tax Ordinance

Damian Sowa

95-112
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DOI: https://doi.org/10.18778/1509-877X.2026.01.06

Other

In memoriam. Profesor doktor habilitowany Jerzy Małecki (1944–2025)

Magdalena Fedorowicz

7-11
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DOI: https://doi.org/10.18778/1509-877X.2026.01.01