No. 4 (2017)

Articles

• Tax payer’s payment ability as a criterion of fair taxation

  Adam Nita

  9-27

  • PDF (Język polski)

• Commentary to Constitutional Court decisions of 18 April 2018 (K 52/16) and 10 July 2000 (SK 12/99)

  Stefan Babiarz

  29-53

  • PDf (Język polski)

• Call off stock in Poland

  Mateusz Gogol

  55-75

  • PDF (Język polski)

• The scope of the protection of taxpayers avoiding tax in the light of the in dubio pro tributario principle and systemic principles of CIT

  Jakub Jankowski

  77-104

  • PDF (Język polski)

• Issue of limited liability company’s post liquidation assets partition with a particular emphasis on the question of its components non-cash distribution in the light of tax law

  Aleksandra Tychmańska

  105-122

  • PDF (Język polski)

• Legal and fiscal consequences of a withdrawal of a partner from a tax transparent partnership

  Anna Justyńska

  123-142

  • PDF (Język polski)