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Results for “Tax Ordinance”: 4.
Article 2026
Authors / editors: Michał Mariański
Published in: Acta Iuris Stetinensis
The constant evolution of tax law regulations means that in the era of globalization and internationalization of economic relations, research studies on laws of foreign countries are becoming increasingly important. Thus, the method of regulating inclusions in the scope of fiscal…
DOI: 10.18276/ais.2026.57-03 · ISSN: 2083-4373
Article 2023
Authors / editors: Kamil Dąbrowski, Łukasz Pilarczyk
Published in: Acta Iuris Stetinensis
The aim of this article is to analyse the most recent judgments of administrative courts concerning Article 70(6)(1) of the Tax Ordinance Act in order to determine how they will affect the application of this provision. It provides for the possibility to suspend the commencement …
DOI: 10.18276/ais.2023.42-07 · ISSN: 2083-4373
Article 2017
Authors / editors: Joanna Góralska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Aim of this article is to present the problems arising from the obligation to transfer les JPK_VAT for small and medium-sized enterprises.
Design/methodology/approach – The study used classical research methods, such as the analysis of literature and methods of deduct…
DOI: 10.18276/frfu.2017.88/1-25 · ISSN: 2450-7741
Article 2016
Authors / editors: Konrad Garnowski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Presentation of the regulations concerning the suspension of the period of limitation of tax liability due to the initiation of the proceedings regarding revenue offence. Design/Methodology/approach – Analysis of the judicial decisions and the views of the doctrine. Fin…
DOI: 10.18276/frfu.2016.5.83/2-16 · ISSN: 2450-7741