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
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...
Violation of tax law regulations by public fiscal authorities usually harms the interests of taxpay...
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 insp...
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...
After the access to the European Union the subject of Polish agriculture has become one of the impo...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
The aim of the paper is to present some practical problems in the dimension of property tax. The art...
Large enterprises differ qualitatively from other categories of taxpayers, and the effective enforce...
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...
Violation of tax law regulations by public fiscal authorities usually harms the interests of taxpay...
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 insp...
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...
After the access to the European Union the subject of Polish agriculture has become one of the impo...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define ...
The aim of the paper is to present some practical problems in the dimension of property tax. The art...
Large enterprises differ qualitatively from other categories of taxpayers, and the effective enforce...
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...
Violation of tax law regulations by public fiscal authorities usually harms the interests of taxpay...