No. 2 (2023)

Articles

• The role of Article 3(2) of the OECD Model Tax Convention in the interpretation of international tax treaties on the avoidance of double taxation

  Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski

  9-20

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• UN and the future of the global tax order

  Krzysztof Lipka

  21-40

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• The relevance of the civilian concept of ‘farm’ for the purposes of exemption from the Inheritance and Gift Tax Act

  Joanna Mikołajczyk, Ireneusz Nowak

  41-67

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• Lease and sale of real estate by natural persons with respect to business activity as stipulated in the provisions of the Act on income tax from natural persons in the light of judicial decisions

  Anna Miernik

  69-96

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• About the need to respect constitutional norms in the absence of intertemporal provisions

  Jadwiga Glumińska-Pawlic, Jacek Obidowski

  97-115

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• Staff resources of the Ministry of Finance and its organisation – selected issues

  Ireneusz Nowak

  117-143

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• Commentary to the judgment of the Supreme Administrative Court of October 18, 2022 (III FSK 1364/21)

  Bogumił Brzeziński

  145-152

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• Commentary to the judgment of the Provincial Administrative Court in Gliwice of January 31, 2022 (I SA/Gl 1340/21)

  Jędrzej Owoc

  153-162

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