In this article, the author examines the constitutional limits of taxing power in light of the ability-to-pay principle and the protection of human dignity, with particular reference to the Constitutional Tribunal’s judgment ...

The article examines the economic substance test as applied to conduit companies, analysing the interaction between the beneficial ownership clause (beneficial owner) and transaction recharacterisation (non-recognition) ...

The growing popularity of remote work, particularly in the form of the home office, has led to the questioning of the long-held assumption that the establishment of a permanent establishment in the country of employment ...

The commentary provides critical remarks on the judgment of the Court of Justice of the European Union of September 10th, 2024, in case C-465/20 P, European Commission v Ireland and Others, which concluded long-running ...

This critical commentary concerns the judgment of the Voivodeship Administrative Court in Wrocław of 25 June 2024 (case no. I SA/Wr 104/24), in which the court dismissed the complaint of M LLC against an individual tax ...