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Wyłączenie pracownika organu podatkowego na podstawie art. 130 § 3 Ordynacji podatkowej
Nowak, Ireneusz 
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-06-30)
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-06-30)
The subject matter of the paper involves issues of exclusion of an employee of a tax authority from participation in jurisdictional proceedings in cases concerning tax obligations and in other cases regulated by the ...
Ograniczenia prawa do odliczenia podatku naliczonego: realizacja zasady neutralności a funkcja fiskalna VAT
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-06-30)
It follows from the analysis that there is some tension between the implementation of the principle of neutrality and the fiscal function of the tax on goods and services as a type of value added tax binding in the European ...
Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Bydgoszczy z dnia 5 lutego 2020 r., sygn. I SA/Bd 732/19
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-06-30)
The glossed judgment of the Provincial Administrative Court concerns mainly the scope of the concept of a VAT taxpayer when selling real estate and problems that arise in practice in connection with the actions taken by ...
Review of the rules on the special scheme for small enterprises under the VAT Directive 2006/112/EC
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-06-30)
On 18 January 2018 the Commission adopted a proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises. The proposal belongs ...