The article deals with the subject of the legal protection of a taxpayer, which is based on the principle of legitimate expectations according to the European Court of Justice case law. The author stresses that case law ...

The scope of the article covers the application of the authorized OECD approach to permanent establishment with respect to double tax treaties to which Poland is a party as well as domestic provisions. The focus is on ...

The article shows a jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state in 2021. The review is based on the provisions of ...

This article deals with the issue of liability of management board members for the company’s tax arrears. The emergence of this type of liability is related to the existence of conditions for bankruptcy of the company. In ...

Non-tax budget receivables belong to the category of public funds of heterogeneous legal character that is regulated by many acts. The lack of uniform legal regulations constitutes a consequence of the said heterogeneity ...

The subject of the article is an analysis of the principle of writing, which is one of the general principles of tax proceedings. The aim of the study is to establish and explain the essence of this principle and the ...

The issues of legal interpretation aroused and still arouses great interest in both the practice and science of law. Traditional legal topics are still in common use, but the theory of law seeks a foundation for them in ...

The issue of the gloss is the problem of properly documentation of expenses for the income tax. This is because tax authorities are opinion, that wrong documentation which consequence is discrepancy between the content of ...

The subject of the article are the issues related to the use of simple language and its simplification, with particular emphasis on the project Language Relief, which is implemented by the National Revenue Administration ...