Evidence in tax proceedings encompasses the totality of evidentiary instruments employed to establish the factual predicate…
The principle of free evaluation of evidence constitutes the cornerstone of fact-finding in tax proceedings, establishing…
The principles governing the gathering of evidentiary material constitute the foundation of fair and lawful tax…
Extraordinary Remedies Under Polish Tax Procedure The revocation or modification of a final tax decision constitutes…
Doctrinal Foundations, Comparative Frameworks, and Procedural Mechanisms The annulment of a tax decision (Aufhebung des Steuerbescheids…
This article examines the increasingly prevalent practice of utilizing Article 176 of the Polish Commercial Companies…
Requiring Transaction-Specific Evidence in VAT Fraud Proceedings Tax authorities accused a commercial enterprise of engaging in…
Tsarist Bonds, $225 Billion, and the New Lawfare Against Russia Twenty-five million dollars. This was the…
Official Documents, Counter-Evidence, and the Limits of Administrative Discretion This Article examines a landmark decision by…
