New issue of the Tax Law Quarterly (4/2022)!

Authorities in the field of tax law published their articles in the latest issue of Tax Law Quarterly 4/2022. The following issues were discussed:

Ireneusz Nowak
Tax awareness of government entities

Bogumił Brzeziński
On (un)fair personal income tax. Reflections on the margin of Adam Mariański book: (Un)fair Polish personal income tax, Warsaw 2021, pp. 406.

Włodzimierz Nykiel, Michał Wilk
Auction sale and prerequisites for application of article 108 paragraph 1 of the vat act

Wojciech Bronicki
Impact of the structure of the excise duty rate on the market of individual excise goods

Agata Ćwik-Bury
Good faith in tax law. Considerations under Article 58a of the Tax Ordinance

Dariusz Gibasiewicz
The liability of the member of the management board of company for company’s tax arrears in the light of the principle of credibility for tax authorities

Przemysław Krzykowski
Exceptions to the principle of delivery by tax authorities to professional attorneys of procedural documents using electronic means of communication

Sebastian Kowalski
Comments on the harmfulness of the construction of perfect concurrence of a tax offence and a criminal offence – from a procedural perspective

Stefan Babiarz
Gloss to the decision of the Supreme Administrative Court of 8 November 2017, file ref. no. II FSK 2864/17

Marek Dobrowolski
An apparent crack on the face of Themis

Bogumił Brzeziński
Taxation. Philosophical Perspectives, red. M. O’Neill, S. Orr, Oxford University Press, Oxford 2018, ss. 288