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1

Opinia prawna w sprawie zmian w zasadach opodatkowania dochodów osób fizycznych ze sprzedaży przetworzonych w inny sposób niż przemysłowy produktów roślinnych i zwierzęcych pochodzących z własnej uprawy, hodowli lub chowu, wprowadzonych ustawą z 9 kwietnia 2015 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw

100%

Kulicki J.

Zeszyty Prawnicze BAS

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2016

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issue 1(49)

209-226

EN

From 1 January 2016, revenues of the taxpayer from sale of plant and animal products originating from one’s own crops, farming or breeding, converted (processed) by a non-industrial manner are classified as revenues other sources. In the author’s opinion, the changes achieve only partly the objectives specified in the reasons for the Senate bill amending the Natural Persons’ Income Tax Act and amending the Act on Freedom of Economic Activity. A positive assessment is made of the changes in the Act on Freedom of Economic Activity and the Act on Local Taxes and Fees. The changes in the rules for taxation of income from sale of plant and animal products, processed in a non-industrial manner and originating from one’s own crops or farming, are, according to the author, neutral from the point of view of the criterion of income tax burden.

2

Opinia prawna w sprawie zgodności z Konstytucją RP poselskiego projektu ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

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2014

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issue 1(41)

236-240

EN

In the author’s view, the extension of investment tax allowance does not violate the principle of equality before the law, enshrined in Article 32 of Poland’s Constitution. However, he raises doubts about Article 26c para. 2 of the bill which is imprecise. In consequence, it is possible to interpret it in a way that allows the taxpayer benefitting from innovation allowance to deduct initial value of fixed assets, intangible or legal assts, not only from income achieved from non‑agricultural business activity, but also from other sources. According to the author, the bill does not meet the standards of sufficient definiteness of legal provisions, which is particularly applicable to tax law, thereby violating Article 2 in conjunction of Article 217 of the Constitution.

3

MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE

80%

Szewczyk–Jarocka M.

Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne

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2014

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vol. 19

EN

Polish tax system is very extensive. It comprises various taxes and fees, which support the state budget and local government units.One of flat-rate income taxes from selected incomes earned by individuals is a flat-rate income tax from clergymen. A taxpayer here is a parish-priest or a vicar, who stated to perform temporary or permanent pastoral function, a clergyman managing a church unit having independent administration (eg. a vicarage), as well as a clergyman of other religious denominations performing a comparable function.The purpose of this article is to present in what way a church institution settles income tax. The article consists a theoretical analysis of the reviewed problem and may be a premise for a more detailed examination of this subject.

4

Geneza podatku dochodowego w Europie

80%

Bernat R., Biegasiewicz P.

Zeszyty Naukowe Uczelni Warszawskiej im. Marii Skłodowskiej-Curie

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2013

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issue 2(40)

25-38

PL

Autorzy definiują pojęcie podatku dochodowego, charakteryzują jego rodzaje oraz przedstawiają rozwój podatków w historii rozwoju społeczeństw, ze szczególnym uwzględnieniem Europy.

EN

The authors define the income tax notion, characterize its types and outline tax development within the history of society development, focusing mainly on Europe.

5

Opinia prawna na temat zasad opodatkowania dochodów uzyskanych z pracy najemnej wykonywanej poza granicami Polski przez osobę mającą miejsce zamieszkania w Polsce

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2016

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issue 3(51)

188-195

EN

An individual residing abroad is not subject to Polish tax jurisdiction in relation to the income acquired abroad. In the case of a taxpayer resident in Poland, returning from temporary stay abroad for work purposes, the amount of his income tax due in Poland, payable also on income earned abroad, will be calculated in accordance with the provisions of the Law on Income Tax from Individuals and the agreement on avoidance of double taxation concluded by Poland with the country in which the taxpayer had earned income (receipts). The situation of each such person may be different depending on the country in which he/she obtained income, as well as the fact whether - except for income earned abroad - he/she also obtained in this period income from sources located in Poland.

6

Pozafiskalne funkcje podatku dochodowego w praktyce gospodarczej

80%

Zbroińska B.

Gospodarka Narodowa. The Polish Journal of Economics

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2008

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vol. 221

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issue 1-2

91-110

EN

The study evaluates the relevance and validity of certain tax instruments used in economic practice. This involves instruments such as the possibility of selecting the form of corporate income taxation; more convenient dates and forms of advance tax payments; technology-related tax breaks; and tax-risk reduction instruments such as binding tax interpretations and advance pricing agreements (APA). The analysis was made on the basis of data from three tax offices in Poland. The author reached the following conclusions: 1) changes in eligibility criteria for using tax instruments are inconsistent with the rules of tax certainty and the fact that tax collection must be as inexpensive and efficient as possible; 2) more convenient advance tax payment deadlines do not prove to be useful because taxpayers tend to take little interest in them; 3) legal regulations accompanying tax privileges tend to reduce the effectiveness of these privileges in stimulating economic processes. The number and variety of instruments included in the Polish tax system testify to its strong stimulating function but also its complexity, Zbroińska says. Changes in the tax law system designed to either introduce or withdraw individual instruments lead to the destabilization of business activity by infringing on the rule of tax certainty. Some instruments fail to produce the desired results because access to them is restricted. Examples include plans to restrict the use of flat tax rates, limit access to the new-technology tax break, and impose steep fees on advance pricing agreements. The uncertainty among businesses leads to their marginal use of tax facilities related to advance income tax payments, the author says.

7

Zasady opodatkowania przychodów (dochodów) z najmu długoterminowego mieszkań

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2019

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issue 3(63)

243-260

EN

Tenancy of an apartment (both long and short-term ones) may be classified as two different sources of income: a non-agricultural business activity or lease, sublease, tenancy, subtenancy or other similar contracts. The boundary between these two sources of revenue is not clear and unambiguous. The current definition of a non-agricultural economic activity in conjunction with the lack of a definition of rent and lease as a separate source of income requires an intervention of the legislator, which should define rent and lease as a separate source of income for personal income tax purposes. The issue of a general interpretation by the Minister of Finance will not solve the current problems concerning the eligibility of revenues from rental of apartments.

8

Ocena skutków regulacji zawartych w obywatelskim projekcie ustawy – Emerytura bez podatku oraz o zmianie niektórych innych ustaw (druk sejmowy nr 2984)

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2018

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issue 4(60)

203-218

EN

In the author’s opinion, the proposed exemption from tax health insurance contributions is more favorable to pensioners receiving higher pensions or disability pensions. This is not a proper way to improve the financial situation of pensioners. The changes privilege one group of pensioners, what may be considered as incompatible to the Constitution of the Republic of Poland. The bill is inconsistent with Article 18 of the TFEU regarding amendments to the Act on Personal Income Tax. In the current system of income taxation, the instrument that most completely fulfills the principles of universality, equality and tax justice is the tax-free allowance.

9

Opinia prawna w sprawie określenia zasad opodatkowania przychodów funkcjonariuszy Służby Więziennej z tytułu pomocy finansowej, o której mowa w art. 184 ust. 1 ustawy o Służbie Więziennej

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2013

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issue 2(38)

219-225

EN

The opinion deals with the rules of taxation of gains from financial assistance for acquiring accommodation, available for functionaries of the Prison Service who are in active service. The analysis covers the existing legal framework, as well as court and administrative practice in this area. The author points out that the said assistance meets the criteria to be considered revenue resulting from a services relationship within the meaning of the Natural Persons’ Income tax Act. This revenue is not exempt from income tax, and the Act does not specify separate (other than general) rules for establishing the moment of obtaining revenue fro that type of benefits. In such case, general principles are applicable, regardless of whether the assistance is deemed nonrefundable at the time of payment or after fifteen years of service.

10

Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce

80%

Felis P.

Studia BAS

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2018

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issue 2(54)

11-38

EN

The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.

11

Obciążenia dochodów podatkiem dochodowym i składkami na ubezpieczenia społeczne i zdrowotne – w kierunku jednej daniny czy pozostawienia obecnego modelu

80%

Krajewski M.

Studia BAS

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2018

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issue 2(54)

139-154

EN

The paper provides an analysis of advantages and disadvantages of the current model of the burden on the income, as well as the concept of one levy, which is a part of ‘Plan for Responsible Growth’ adopted by the Polish government. One levy concept envisages the consolidation of income tax, social insurance contribution and healthcare contribution. The rationale behind this concept is that various principles of social insurance and healthcare regulations and tax law are complicated and require standardization. Focus is placed on the possible implications of this concept for employers, employees, self-employed and farmers.

12

Znaczenie należytego dokumentowania kosztów uzyskania przychodów dla kształtowania podstawy opodatkowania w podatku dochodowym od osób fizycznych. Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z dnia 10 września 2020 r., sygn. I SA/Po 334/20

80%

Nita A.

Kwartalnik Prawa Podatkowego

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2022

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issue 3

151-162

EN

The issue of the gloss is the problem of properly documentation of expenses for the income tax. This is because tax authorities are opinion, that wrong documentation which consequence is discrepancy between the content of the invoice and reality makes impossible to deduct costs (expense) from the income. The author of the gloss is different opinion. He is agree with the court, that an invoice has other importance in VAT and in income tax. It makes, that the difference between the content of invoice and reality does not exclude the deduction of cost (expense) from income. If it is proved that the taxpayer has actually payed the expense, there is no obstacle to do such deduction. This belief is justified both by arguments based on the theory of tax law, as well on the analysis of income tax act.

PL

W praktyce stosowania przepisów prawa podatkowego przez organy podatkowe utrwaliło się przekonanie, że warunkiem zaliczenia wydatku w poczet kosztów uzyskania przychodów jest jego należyte udokumentowanie. W konsekwencji, jeżeli zaistnieje rozbieżność pomiędzy treścią faktury potwierdzającej zakup a rzeczywistością, to nawet wtedy, gdy nie ma wątpliwości co do tego, że nabywca faktycznie poniósł wydatek i pozostaje on w związku z jego przychodami, kwestionowane jest odliczenie kosztów uzyskania przychodów. W analizowanym wyroku Wojewódzki Sąd Administracyjny przeciwstawił się temu zapatrywaniu, a autor glosy podzielił pogląd sądu. Jak wyartykułowano w glosie, brakuje podstaw do przenoszenia konstrukcji typowych dla podatku od towarów i usług na obszar podatku dochodowego jako daniny o charakterze bezpośrednim. Do celów podatku dochodowego powinność legitymowania się prawidłową fakturą jest bowiem przejawem spełnienia instrumentalnego obowiązku podatkowego. W związku z tym nie ma przeszkód, aby w razie zasygnalizowanych rozbieżności ustalać prawdę obiektywną i honorować odliczenie przez podatnika kosztu uzyskania przychodu.

13

Definicja dochodu z gospodarstwa rolnego dla potrzeb oświadczenia majątkowego składanego przez posła

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2022

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issue 3(75)

188-200

EN

The author of the opinion considers that the income and revenue included in Deputies’ financial statements should be equated with the income and revenue within the meaning of the tax law. A Deputy is obliged to disclose in his or her financial statements both the income and the revenue from an agricultural holding, whereby the revenue should be understood as cash inflows obtained by the holder of a farm in a calendar year, while the income should be understood as revenue decreased by the sum of costs of its acquisition, i.e. those types of costs which may be deducted by the taxpayer from the revenue obtained.

14

The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case

80%

Caramia L. V.

Review of European and Comparative Law

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2022

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vol. 50

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issue 3

109-127

EN

“Patent Box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in several countries since 2000. This paper, through a comparative analysis, compares the Patent Box adopted in three different European jurisdictions, which are distinguished by the particular attractiveness of their tax systems, and then focuses on the peculiar case of the Italian Patent Box. Art. 6, D.L. of 21 October 2021, n. 146, in fact, introduces the new discipline of the Patent Box, a preferential taxation mechanism of income from the direct and indirect use of certain intangible assets which, only two months later, has already undergone further and important changes by art. 1, comma 10, of L. 30 December 2021, n. 234: this disruption requires considering the causes of the legislative intervention and, therefore, the structure of a tax promotion mechanism that has already received relevant consideration in the OECD.

15

Analiza regulacji prawnych dotyczących podatku dochodowego od osób prawnych zaimplementowanych lub zmienionych pod wpływem prawa Unii Europejskiej

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2023

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issue 3(79)

111-132

EN

The legal basis for the harmonisation of corporate (legal persons’) income taxation in the European Union is Article 115 of the Treaty on the Functioning of the European Union (TFEU) and the indicated Council directives. In the current state of law, the provisions shaped under the impact of EU law include those regulating, among other things, the taxation of hybrid structures, the income of foreign-controlled companies, unrealised profits, income earned abroad, dividends, as well as those relating to revenue or deductible costs and tax exemptions.

16

Analiza przepisów ustawy o podatku dochodowym od osób fizycznych, które zostały zaimplementowane lub zmienione pod wpływem prawa Unii Europejskiej

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2023

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issue 2(78)

132-155

EN

The author analyses the provisions concerning the taxation of natural persons, pointing out that in the current state of the law the provisions shaped under the influence of EU law include, inter alia, the provisions regulating the taxation of income of spouses and single parents, income from winnings, certain income from cash capitals, as well as the possibility to deduct social security contributions from the tax base, or the definition of employee pension schemes. The author emphasises that although the structural elements of this tax are not, in principle, harmonised under EU law, each of the Act’s provisions may be assessed in the light of the Treaty provisions, primarily those relating to the common market, freedom of economic activity, movement of capital, services, persons, non-discrimination, state aid.

17

Zgodność z prawem Unii Europejskiej poselskiej poprawki do rządowego projektu nowelizacji ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne (druk nr 642), zgłoszonej przez Klub Parlamentarny Lewicy

80%

Kulicki J.

Zeszyty Prawnicze BAS

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2021

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issue 4(72)

105-115

EN

The proposed amendment aims to limit the subjective scope of the proposed changes to limited partnerships with the participation of entities without an unlimited tax obligation in Poland. In the author’s opinion, the amendment does not comply to Article 49 of the TFEU. Although tax policy is an internal matter of EU Member States, its shaping cannot violate the provisions of the treaties and the rules of the common market. The introduction of a differentiation of the tax amount depending on the tax residence violates the principle of equal treatment.

18

Wariantowe określenie podstawy do opodatkowania podatkiem dochodowym z wykorzystaniem wybranych metod rachunkowości

80%

Michalczyk L.

Pieniądze i Więź

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2011

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vol. 14

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issue 4(53)

132-140

EN

The article discusses the influence of balance sheet solutions on creating the basis for imposing the income tax on the grounds of being a business owner. The articles analyses only those elements of balance sheet law which allow one to achieve different outcomes of the same operations, and which are accepted by the tax law. The list of methods includes those that depreciate the fixed assets, records and disbursing of stock.

19

Wstęp do badań nad ujednoliceniem podstawy opodatkowania w Unii Europejskiej

80%

Iwin-Garzyńska J.

Econometrics. Ekonometria. Advances in Applied Data Analytics

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2015

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issue 4 (50)

92-104

EN

One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. The paper addresses issues relating to tax in corporate finance. Canons of taxation are discussed and special emphasis is placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish companies.

20

Opinia prawna na temat określenia zasad opodatkowania dochodów wypłacanych spółce matce przez spółkę córkę w przypadku różnej rezydencji podatkowej w ramach Unii Europejskiej

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

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2017

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issue 2(54)

242-251

EN

According to the author basis of a consideration is the Council’s Directive 2011/96/EU of 30th November 2011 on the Common System of Taxation applicable in the Case of Parent Companies and Subsidiaries of Different Member States. According to its rules, it is important that both a parent company and a subsidiary one have registered offices for tax purposes in different Member States. Another crucial thing is the avoidance of double taxation in an economic meaning regarding income pay out to the parent company by the one. Furthermore Article 5 of the above-mentioned directive states a principle, according to which a profit paid to a parent company by a subsidiary one is exempt from tax deducted with regard to a source of a revenue. Article 5 fulfills the assumption that double taxation in a legal meaning ought to be eliminated.

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Opinia prawna w sprawie zgodności z Konstytucją RP poselskiego projektu ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych

MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE

Geneza podatku dochodowego w Europie

Opinia prawna na temat zasad opodatkowania dochodów uzyskanych z pracy najemnej wykonywanej poza granicami Polski przez osobę mającą miejsce zamieszkania w Polsce

Pozafiskalne funkcje podatku dochodowego w praktyce gospodarczej

Zasady opodatkowania przychodów (dochodów) z najmu długoterminowego mieszkań

Ocena skutków regulacji zawartych w obywatelskim projekcie ustawy – Emerytura bez podatku oraz o zmianie niektórych innych ustaw (druk sejmowy nr 2984)

Opinia prawna w sprawie określenia zasad opodatkowania przychodów funkcjonariuszy Służby Więziennej z tytułu pomocy finansowej, o której mowa w art. 184 ust. 1 ustawy o Służbie Więziennej

Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce

Obciążenia dochodów podatkiem dochodowym i składkami na ubezpieczenia społeczne i zdrowotne – w kierunku jednej daniny czy pozostawienia obecnego modelu

Znaczenie należytego dokumentowania kosztów uzyskania przychodów dla kształtowania podstawy opodatkowania w podatku dochodowym od osób fizycznych. Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z dnia 10 września 2020 r., sygn. I SA/Po 334/20

Definicja dochodu z gospodarstwa rolnego dla potrzeb oświadczenia majątkowego składanego przez posła

The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case

Analiza regulacji prawnych dotyczących podatku dochodowego od osób prawnych zaimplementowanych lub zmienionych pod wpływem prawa Unii Europejskiej

Analiza przepisów ustawy o podatku dochodowym od osób fizycznych, które zostały zaimplementowane lub zmienione pod wpływem prawa Unii Europejskiej

Wariantowe określenie podstawy do opodatkowania podatkiem dochodowym z wykorzystaniem wybranych metod rachunkowości

Wstęp do badań nad ujednoliceniem podstawy opodatkowania w Unii Europejskiej

Opinia prawna na temat określenia zasad opodatkowania dochodów wypłacanych spółce matce przez spółkę córkę w przypadku różnej rezydencji podatkowej w ramach Unii Europejskiej