NYKIEL, Włodzimierz; WILK, Michał. Recharacterisation and omission of legal actions under Article 11 section 1 of the Corporate Income Tax Act before 1 January 2019. Tax Law Quarterly, [S. l.], n. 4, p. 9–20, 2018. DOI: 10.18778/1509-877X.2018.04.01. Disponível em: https://www.czasopisma.uni.lodz.pl/tax/article/view/7693. Acesso em: 8 dec. 2025.