No. 2 (2020)

Articles

• Gloss to the Judgment of the Provincial Administrative Court in Bydgoszcz of 5th February 2020, case no. I SA/Bd 732/19

  Rafał Graczyk

  9-15

  • PDF (Język polski)

• Limitation of VAT deductibility versus fiscal function of the tax on goods and services – selected issues

  Roman Namysłowski

  17-33

  • PDF (Język polski)

• Review of the rules on the special scheme for small enterprises under the VAT Directive 2006/112/EC

  Anna Nykiel-Mateo

  35-47

  • PDF

• Exclusion of an employee of a tax authority pursuant to Article 130 § 3 of the Tax Ordinance Act

  Ireneusz Nowak

  49-71

  • PDF (Język polski)