No. 4 (2025)

Articles

• Incidental Transactions in VAT Taxation in the Context of the EU Courts Case Law

  Michał Bernat

  9-26

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.04.01

• The Sale of Land Constituting an Agricultural Holding: The Application of Tax Exemption in the Light of Public Tax Aid Regulations

  Marcin Burzec

  27-43

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.04.02

• Personal Investment Accounts: A Proposal to Revise the Reform

  Edgar Drozdowski

  45-66

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.04.03

• Taxes Implementing the ‘Polluter Pays’ Principle

  Szymon Jan Lipiński

  67-99

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.04.04

• Commentary on the Judgement of the Supreme Administrative Court of 9 July 2024, II FSK 397/24

  Piotr Łukawczyk

  101-117

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2025.04.05