No. 4 (2019)

Articles

• Taxpayer’s rights and tax law making – selected issues

  Włodzimierz Nykiel

  9-19

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2019.04.01

• General anti-avoidance rule (GAAR) does not mean prohibition of tax optimization. Adverse gloss to decision refusing issuing protective opinion of 28 May 2020 (DKP3.8011.8.2019)

  Mikołaj Kondej

  21-37

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2019.04.02

• “Worse is the enemy of the bad”, that is, “fixing” legislative failures on the example of the exit tax regulation

  Aneta Nowak-Piechota

  39-48

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2019.04.03

• Several remarks on taxation of minerals’ extraction in selected countries

  Aleksandra Krajewska

  49-63

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2019.04.04