New issue of the Tax Law Quarterly (1/2023)!

Authorities in the field of tax law published their articles in the latest issue of Tax Law Quarterly 1/2023. The following issues were discussed:

Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski
Interpreting international tax avoidance treaties written in two or more languages

Ireneusz Mirek
The principle of uniformity and legality of taxation in Germany

Błażej Kuźniacki, Robert Krasnodębski
An attempt to dispel the interpretational chaos around tax exemptions on the income of non-profit organizations

Agata Ćwik-Bury
Empty invoices. A few notes

Beata Rogowska-Rajda
Does the principle of in dubio pro tributario apply in the goods and services tax?

Ireneusz Nowak
„Personnel resources” of the National Revenue Administration: a reassessment after 5 years of operation

Andrzej Gomułowicz
A dispute on values – an independent or “dependent” court an independent or “dependent” judge

Bogumił Brzeziński
Recenzja książki W. Nykiel, M. Sęk, Karta Praw Podatnika. Nowy instrument ochrony praw polskiego podatnika, Łódź 2022, ss. 104

Ireneusz Nowak, Małgorzata Sęk
XXV Ogólnopolska Konferencja Naukowa dla Studentów pt. „Współczesne problemy orzecznictwa sądowego w sprawach podatkowych”, Łódź, 13 grudnia 2022 r.