No. 3 (2024)

Articles

• Cross-Border Acquisition of Inheritance as an Event Taxable According to Personal Income Tax

  Aleksander Słysz

  9-33

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• Commentary on Judgement of Supreme Administrative Court of June 22, 2022 (III FSK 5090/21)

  Magdalena Budziarek

  35-46

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• Sale and Assignment of Rights to Real Estate – Supply of Goods or Provision of Services?

  Beata Rogowska-Rajda

  47-67

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• Interpretation and Application of the Provisions of Article 9, Point 17 of the Act on Tax on Civil Law Transactions in the Light Of the Interpretation of Tax Law Current Problems

  Beata Stępień-Świderek

  69-86

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• Concurrence of Sanctions in the European Union Tax Law – Comments on the Background of the Judgment Court of Justice of the European Union of 4 May, 2023 (C-97/21), MV-98

  Paweł Majka

  87-102

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• Conditional Discontinuance of Criminal Proceedings as an Alternative to the Institution of Desistance from Punishing the Perpetrator of a Fiscal Crime

  Sebastian Kowalski

  103-124

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