Skip to main content
Skip to main navigation menu
Skip to site footer
Open Menu
Tax Law Quarterly
Announcements
About
About the Journal
Editorial Team
Reviewers
Opinions on the Tax Law Quarterly
Statistics
Indexing
Contact
Content
Latest Issue
Archives
Archives (1999-) tables of content
Indexes
CDSiP
Policy regarding peer review
For Authors
Submit a manuscript
Author Declaration Form
Copyright Notice
Editorial Instructions
Publication Fees
Journal Policy
Publication Ethics
Open Access Policy
Privacy Statement
Search
Register
Login
Home
/
Archives
/
No. 2 (2023)
No. 2 (2023)
Published:
2023-05-30
Full Issue
PDF (Język polski)
Articles
The role of Article 3(2) of the OECD Model Tax Convention in the interpretation of international tax treaties on the avoidance of double taxation
Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski
9-20
PDF (Język polski)
HTML (Język polski)
UN and the future of the global tax order
Krzysztof Lipka
21-40
PDF (Język polski)
HTML (Język polski)
The relevance of the civilian concept of ‘farm’ for the purposes of exemption from the Inheritance and Gift Tax Act
Joanna Mikołajczyk, Ireneusz Nowak
41-67
PDF (Język polski)
HTML (Język polski)
Lease and sale of real estate by natural persons with respect to business activity as stipulated in the provisions of the Act on income tax from natural persons in the light of judicial decisions
Anna Miernik
69-96
PDF (Język polski)
HTML (Język polski)
About the need to respect constitutional norms in the absence of intertemporal provisions
Jadwiga Glumińska-Pawlic, Jacek Obidowski
97-115
PDF (Język polski)
HTML (Język polski)
Staff resources of the Ministry of Finance and its organisation – selected issues
Ireneusz Nowak
117-143
PDF (Język polski)
HTML (Język polski)
Commentary to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21)
Bogumił Brzeziński
145-152
PDF (Język polski)
HTML (Język polski)
Commentary to the judgment of the Provincial Administrative Court in Gliwice of January 31, 2022 (I SA/Gl 1340/21)
Jędrzej Owoc
153-162
PDF (Język polski)
HTML (Język polski)
Language
English
Język polski
Current Issue
cope
Keywords