Commentary to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21)
DOI:
https://doi.org/10.18778/1509-877X.2023.02.07Keywords:
tax law, inheritance and donation tax, tax exemption, tax jurisprudence of the courts, Constitution of the Republic of PolandAbstract
The commentary contains critical remarks to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21). The main objection to the judgment of the court is the failure to take into account the constitutional aspect of the case under consideration.
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References
Dąbek D., Prawo sędziowskie w polskim prawie administracyjnym, Warszawa 2010.
Mikuła P., Obowiązki dokumentacyjne i formalne w prawie podatkowym. Granice formalizmu, Warszawa 2019.
Mudrecki A., Zasada proporcjonalności w prawie podatkowym, Warszawa 2020.
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Published
2023-05-30 — Updated on 2023-06-22
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- 2023-06-22 (2)
- 2023-05-30 (1)
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
Brzeziński, Bogumił. (2023) 2023. “Commentary to the Judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364 21)”. Tax Law Quarterly, no. 2 (June): 145-52. https://doi.org/10.18778/1509-877X.2023.02.07.
