New issue of the Tax Law Quarterly (2/2023)!

Authorities in the field of tax law published their articles in the latest issue of Tax Law Quarterly 2/2023. The following issues were discussed:

Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski

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

Krzysztof Lipka

UN and the future of the global tax order

Joanna Mikołajczyk, Ireneusz Nowak

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

Anna Miernik

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

Jadwiga Glumińska-Pawlic, Jacek Obidowski

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

Ireneusz Nowak

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

Bogumił Brzeziński

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

Jędrzej Owoc

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