No. 4 (2018)

Articles

• Recharacterisation and omission of legal actions under Article 11 section 1 of the Corporate Income Tax Act before 1 January 2019

  Włodzimierz Nykiel, Michał Wilk

  9-20

  • PDF (Język polski)

• Local authorities and value added tax in the light of the case law of the Court of Justice of the European Union and the Supreme Administrative Court

  Artur Mudrecki

  21-37

  • PDF (Język polski)

• Can the administrative court refrain from review the abuse of rights committed by tax authorities? Comments regarding the judgment of the Supreme Administrative Court of November 24, 2016 (I FSK 759/15)

  Dagmara Dominik-Ogińska

  39-61

  • PDF (Język polski)

• Third party liability and legal succession in the current Tax Ordinance Act and draft New Tax Ordinance Act. Outline of the issues

  Stefan Babiarz

  63-74

  • PDF (Język polski)

• Annotation on the Judgment in Joined Cases T-836/16 and T-624/17 Republic of Poland v European Commission

  Anna Nykiel-Mateo

  75-91

  • PDF (Język polski)

• More about a cost being an expense related to revenues. Rationality of taxpayer actions as prerequisite for disclosing tax deductible cost

  Mikołaj Kondej

  93-109

  • PDF (Język polski)