No. 1 (2021)

Articles

• Taxation of socially undesirable consumption. An introduction

  Bogumił Brzeziński

  9-24

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  DOI: https://doi.org/10.18778/1509-877X.2021.01.01

• The concept of tax in Germany – constitutional, statutory, jurisprudence, doctrinal

  Ireneusz Mirek

  25-39

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  DOI: https://doi.org/10.18778/1509-877X.2021.01.02

• The requirements and effects of the SD-3 examination under art. 6 sec. 4 u.p.s.d.

  Beata Stępień-Świderek

  41-58

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  DOI: https://doi.org/10.18778/1509-877X.2021.01.03

• Comments to the decision of the Supreme Court of January 15, 2021 (III KK 321/19, LEX no. 3156190)

  Jacek Izydorczyk

  59-63

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  DOI: https://doi.org/10.18778/1509-877X.2021.01.04