No. 3 (2020)

Articles

• Taxation of silos with property tax – gloss to the decision of the Supreme Administrative Court of 17 October 2019, ref. no. II FSK 3126/17

  Dominika Bębenek, Nicole Deneka, Weronika Wójcik

  9-19

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2020.03.01

• The rationale for the permissibility of MDR’s interference with tax advisor confidentiality in the context of the case law of the Court of Justice of the European Union and the European Court of Human Rights

  Adam Szymacha

  21-36

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2020.03.02

• Amendment to the flat-rate taxation of tenancy receipts considering existing regulations of individuals taxation from this source of income

  Maciej Jaśniewicz

  37-55

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2020.03.03

• Curator of an individual in tax proceedings in the light of Article 138 § 1 of the Tax Ordinance Act

  Ireneusz Nowak, Joanna Mikołajczyk

  57-83

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2020.03.04