International relations greatly affect the form of tax law in each State. They are a source of inspiration to the government and politicians for making changes to tax legislation. The study of the influence of international relations on the form of specified tax law institutions enables one to ascertain the existence of various sources of inspiration for the modifications made. Among them, jurisdiction of the European Court of Justice is especially worth paying attention to. Under the influence of this jurisdiction new tax law institutions originate in European countries
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
The cohesion of the tax system involves harmonization, logic and transparency of legal regulations ...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
International relations greatly affect the form of tax law in each State. They are a source of inspi...
International relations greatly affect the form of tax law in each State. They are a source of inspi...
The analysis of jurisdiction of national supreme courts as well as jurisdiction of European Court of...
In Poland, local government tax is a source of own revenue exclusively for communes (“gmina”), where...
In the Polish legal system, shares of local government units in state Personal Income Tax (PIT) fall...
This article is focused on the issue of tax effects of waivers. There is no unequivocal and comprehe...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
Legislative competences guaranteed the voivodeship far-reaching independence within the Polish stat...
Taxation of assignment of receivables with corporate income tax does not have the legislation applie...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
The cohesion of the tax system involves harmonization, logic and transparency of legal regulations ...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
International relations greatly affect the form of tax law in each State. They are a source of inspi...
International relations greatly affect the form of tax law in each State. They are a source of inspi...
The analysis of jurisdiction of national supreme courts as well as jurisdiction of European Court of...
In Poland, local government tax is a source of own revenue exclusively for communes (“gmina”), where...
In the Polish legal system, shares of local government units in state Personal Income Tax (PIT) fall...
This article is focused on the issue of tax effects of waivers. There is no unequivocal and comprehe...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
Legislative competences guaranteed the voivodeship far-reaching independence within the Polish stat...
Taxation of assignment of receivables with corporate income tax does not have the legislation applie...
The issue of taxation of income resulting from the real estate is of high importance not only for th...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
The cohesion of the tax system involves harmonization, logic and transparency of legal regulations ...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...