THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

• Authors: Marcin Burzec , Michalina Duda-Hyz

Title variants

EN

THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

• Languages of publication: PL

Abstracts

EN

Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

Keywords

PL

tax; personal income tax; direct sales of agricultural products

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II
• Journal: Review of European and Comparative Law
• Year: 2016
• Volume: 2627
• Issue: 34
• Pages: 9-25

Dates

published

2016-12-31

Contributors

author

Marcin Burzec

author

Michalina Duda-Hyz

Identifiers

DOI

10.31743/recl.4975