• Dopuszczalność podnoszenia przez osobę trzecią zarzutów dotyczących wymiaru podatku dokonanego wobec podatnika ostateczną decyzją podatkową 

  Olesiak, Jarosław; Pajor, Łukasz (Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)

  The issue of the article concerns the admissibility of a third party to raise objections concerning the tax assessment made by a definite tax decision. The jurisprudence of the administrative courts assumes that such ...

• Fundacja rodzinna – nowy podatnik podatku dochodowego od osób prawnych 

  Mariański, Adam (Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)

  The Act on Family Foundations introduced a new type of legal person into the Polish legal system – family foundations. As a rule, they are a taxpayer of corporate income tax exempt subjectively and objectively from tax in ...

• Ulga podatkowa z tytułu wydatków dokonanych w celu przystosowania pojazdów mechanicznych do potrzeb 1wynikających z niepełnosprawności 

  Ofiarski, Zbigniew (Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)

  The aim of the study is to analyse and evaluate the applicable legislation aimed at identifying the subjective, objective, value and time limits of the tax relief in the personal income tax due in connection with the ...

• Przedawnienie deliktu dyscyplinarnego popełnionego przez doradcę podatkowego 

  Kondej, Mikołaj (Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)

  The article discusses the limitation period for disciplinary offenses of Polish tax advisors. The author points out that the regulation in the Tax Advisory Act regarding limitation explicitly refers only to the limitation ...

• Wykładnia unijnego prawa podatkowego jako instrument zapewnienia funkcjonowania rynku wewnętrznego w świetle orzecznictwa TSUE 

  Antonów, Dobrosława (Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)

  The interpretation of the EU tax law in light of the CJEU case law forms the subject of the present analysis. Its focus centres on the argumentation pursuing an aim of ensuring the functioning of the internal market. The ...

• Nieproporcjonalny charakter obowiązków instrumentalnych i sposobu opodatkowania spółki jawnej jako podatnika podatku dochodowego od osób prawnych 

  Drozdowski, Edgar Krzysztof (Wydawnictwo Uniwersytetu Łódzkiego, 2024-07-29)

  The granting of tax entity status to a general partnership raises not only systemic but also constitutional questions. The article examines the provisions granting tax entity status to a general partnership in the light ...

• History and Taxation. The Dialectic Relationship between Taxation and the Political Balance of Power, red. P. Essers, „IBFD EATLP International Tax Series”, vol. 20, Amsterdam, ss. 769 

  Brzeziński, Bogumił (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

• Glosa do uchwały 7 sędziów Naczelnego Sądu Administracyjnego z dnia 20 marca 2023 r., sygn. III FPS 3/22 

  Janukowicz, Jan; Rudnik, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

  The resolution of 7 judges of the Supreme Administrative Court of 20 March 2023 (III FPS 3/22) is one of those rulings that have a direct impact on the daily functioning of many Polish families. First and foremost, it ...

• Wpływ wspólnot poznawczych na regulacje cen transferowych 

  Lipka, Krzysztof (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

  The article analyzes the impact of epistemic communities on the processes of creating, promoting and implementing transfer pricing standards. Standards are developed almost exclusively by one organization – the OECD. These ...

• Restrukturyzacje transgraniczne w świetle klauzuli nieruchomościowej oraz obowiązków spółki nieruchomościowej jako płatnika 

  Łopatek, Robert (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

  The tax consequences of restructurings raise doubts mainly due to the fact that multiple entities participate in such processes and the role of these entities differ. Therefore, the purpose of the article is to analyze the ...

• Teoria dochodu rynkowego a konstrukcja niemieckiego podatku dochodowego od osób fizycznych 

  Orłowski, Janusz; Frotscher, Pierre (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

  The theory of market income (Markteinkommenstheorie), developed in 1970s by H.G. Ruppe, has generated widespread interest among German tax-law theorists and, partially, in courts’ case law. Its fundamental assertion is ...

• Charakter prawny decyzji i zobowiązania podatkowego, o których mowa w Dziale IIIA Ordynacji podatkowej 

  Bartosiewicz, Adam (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

  The application of a general anti-avoidance rule (GAAR) results in the creation of a tax liability. This liability is primarily associated with the decision of the Head of the National Revenue Administration (KAS) issued ...

• Dyskusyjne aspekty zakresu zwolnienia od podatku od towarów i usług opieki szpitalnej 

  Brzeziński, Bogumił; Lasiński-Sulecki, Krzysztof; Morawski, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-30)

  The provisions on tax exemptions in the tax on goods and services pose a lot of interpretation problems. The reason is the complexity of the economic matter that is affected by tax law. The article is devoted to the issue ...

• The VAT Treatment of Cryptocurrencies 

  Nykiel-Mateo, Anna (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

  Since their creation in 2009, crypto-assets have evolved from niche products into assets held and used much more widely. These assets pose challenges for policymakers and tax administrations, because, as pointed out by the ...

• What can I do for Europe? 

  Nykiel, Włodzimierz (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

• The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories 

  Bogucka-Felczak, Monika; Kowalski, Patryk (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

  This article presents the results of a comparative legal research concerning tax sovereignty granted to 13 European autonomous territories by constitutional law. Research material includes the constitutions of the main ...

• Polish Concession Fee on Offshore Wind Farms: A Quasi-Tax Hidden in the Energy Law 

  Kałążny, Adam; Morawski, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

  The production of electricity using offshore wind farms is at a preparatory stage in Poland. However, it has the opportunity to become the most dynamically-developing segment of the power industry, especially considering ...

• Reporting Tax Schemes Violates Legal Professional Privilege 

  Prejs, Ewa (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

  In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive ...

• The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation? 

  Supera-Markowska, Maria (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

  Since 1st January, 2004, the institution of a designation of part of the income tax in favour of public benefit organisations has been functioning in the Polish tax system. The right to the allocation may be exercised by ...

• A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil 

  Yusen, Tan (Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)

  Brazil is a member state of the Golden BRICS and the biggest economy in South America. China is also a member state of the Golden BRICS and the second biggest economy in the world. To enhance mutual economic cooperation ...

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