New issue of the Tax Law Quarterly (3/2022)!

Authorities in the field of tax law published their articles in the latest issue of Tax Law Quarterly 3/2022. The following issues were discussed:

Bogumił Brzeziński
Legal discourse, interpretation and argumentation. Some comments

Agata Ćwik-Bury
The principle of legitimate expectations. Reflections on the basis of tax law

Ireneusz Nowak
Metaphysics in the use of plain language by the National Revenue Administration and the Ministry of Finance

Anna Miernik
Interest on late payments of non-tax budget receivables

Bartłomiej Bieniek
The tax liability of management board member of a company whose only creditor is the state treasury

Adam Nita
The importance of proper documentation of tax deductible costs for shaping the tax base in personal income tax. Gloss to the judgment of the Provincial Administrative Court in Poznań of 10 September 2020, reference number I SA/Po 334/20

Marian Masternak
General principle of writing in tax proceedings

Monika Laskowska
Limitation in scope of applying the authorized OECD approach in respect to profit allocation to the permanent establishment in Poland

Jacek Izydorczyk
Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021)

Bogumił Brzeziński
Carlos Palao Taboada, "Capacidad contributiva, no confiscatoriedad y otros estudios de Derecho constitucional tributario", Aranzadi, Cizur Menor 2018, ss. 524