Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

• Authors: Piotr Gajewski

Abstracts

EN

This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the hypothesis that the current provisions of Polish tax law do not fully comply with the tax authority granted to Poland as a coastal state in its maritime areas. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research used the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

Keywords

EN

international tax law; sea law; tax law; comprehensive service; exclusive economic zone; maritime areas; offshore wind farms; concession fee

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2021
• Volume: 22
• Issue: 3
• Pages: 47-62

Dates

published

2021

Contributors

author

Piotr Gajewski

• University of Gdańsk

Identifiers

Biblioteka Nauki

2091902