No. 2 (2025)

Articles

• Economic substance test in the case of conduit companies – the beneficial ownership clause and transaction recharacterisation

  Jakub Jankowski, Katarzyna Smoleń

  9-35

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• Commentary on the judgment of the Court of Justice of the European Union of September 10, 2024, in case C-465/20 P, European Commission v Ireland and Others

  Ziemowit Miszczobrocki

  37-46

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• Disposing of an establishment as a prerequisite for establishing a permanent establishment in the era of widespread remote working

  Piotr Buława

  47-66

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• Critical commentary on the judgment of the Voivodeship Administrative Court in Wrocław of 25 June 2024 case no. I SA/Wr 104/24

  Kamila Gajdzińska

  67-77

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• The principle of ability-to-pay in the light of the Polish Constitutional Tribunal’s judgment in case K 21/14

  Ewa Prejs

  79-110

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