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Languages of publication
Abstracts
International relations greatly affect the form of tax law in each State. They are a source of inspiration to the government and politicians for making changes to tax legislation. The study of the influence of international relations on the form of specified tax law institutions enables one to ascertain the existence of various sources of inspiration for the modifications made. Among them, jurisdiction of the European Court of Justice is especially worth paying attention to. Under the influence of this jurisdiction new tax law institutions originate in European countries.
Keywords
Year
Issue
Pages
13-25
Physical description
Contributors
author
- Uniwersytet Jagielloński
- Krakowska Szkoła Wyższa im. Andrzeja Frycza Modrzewskiego
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.mhp-6b213c6c-7a75-4140-a455-5f63a0aa7094
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