Artykuł 2021
Sources of tax law in the Polish legal system
Autorzy / redaktorzy: Aurelia Bajerska
Publikacja nadrzędna: Acta Iuris Stetinensis
In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure are important. Therefore,…
DOI: 10.18276/ais.2021.33-01 · ISSN: 2083-4373