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No. 4 (2019)
No. 4 (2019)
Published:
2019-12-30
Full Issue
PDF (Język polski)
Articles
Taxpayer’s rights and tax law making – selected issues
Włodzimierz Nykiel
9-19
PDF (Język polski)
General anti-avoidance rule (GAAR) does not mean prohibition of tax optimization. Adverse gloss to decision refusing issuing protective opinion of 28 May 2020 (DKP3.8011.8.2019)
Mikołaj Kondej
21-37
PDF (Język polski)
“Worse is the enemy of the bad”, that is, “fixing” legislative failures on the example of the exit tax regulation
Aneta Nowak-Piechota
39-48
PDF (Język polski)
Several remarks on taxation of minerals’ extraction in selected countries
Aleksandra Krajewska
49-63
PDF (Język polski)
Language
English
Język polski
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