Abstract: This article examines the intersection of taxpayer good faith and the fundamental right to deduct…
The statement of reasons accompanying a tax decision constitutes far more than a mere formality—it represents…
The Jurisprudence of Reasoned Decision-Making A certain tax dispute concerning undisclosed sources of income persisted for…
Causation, Contribution, and the Limits of Fiscal Immunity Abstract: This article examines a consequential ruling by…
Crowdfunding Services and the Limits of Taxable Supply Abstract: This article examines a significant ruling by…
When Previously Known Circumstances Cannot Justify Resumption of a Final Determination The reopening of tax proceedings…
Provincial Administrative Court in Łódź, Judgment of February 28, 2023 (I SA/Łd 745/22) Tax authorities in…
The Full 19% Statutory Rate Prevails Over Treaty Limitations Polish taxpayers may reduce their withholding tax…
Navigating the VAT-PCC Boundary Under Polish Law Abstract: This article examines the seminal 2018 decision of…
