No. 3 (2018)

Articles

• Short story of taxation of wealthy persons – where the ability to pay principle came from

  Adam Mariański

  9-26

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.03.01

• Fixed place of establishment under German VAT and tax practice

  Jan Sarnowski, Paweł Selera, Anna Bartosiak

  27-42

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.03.02

• Summons in the light of legal aid between tax administration bodies on the basis of Articles 157 and 157a of the Tax Ordinance Act

  Ireneusz Nowak

  43-68

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.03.03

• The EU VAT system – the importance of the “Quick fixes”, simplifications in force as from 1 January 2020

  Ewa Wdowczyk-Szpytma

  69-92

  • PDF

  DOI: https://doi.org/10.18778/1509-877X.2018.03.04

• Commercial real estate tax – property tax or income tax?

  Jakub Jankowski, Wiktor Klimiuk

  93-109

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.03.05

• “The tighten up of VAT system” – an assessment attempt of effectiveness of legislative and organizational efforts

  Marek Bełdzikowski

  111-148

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.03.06