ed. Paweł Smoleń ISBN: 978-83-8061-336-2 Pages: 366 Format: B5 (hard cover) Year: 2016 Language: English
SPIS TREŚCI
Contents
List of contributors
Foreword
PART I TAXATION OF INCOME - SELECTED ISSUES
Beata Kucia-Guściora Tax Residence in the Polish personal income tax system - major problem areas
Marcin Burzec Inflation and Personal Income Tax in Poland
Michalina Duda-Hyz Tax free amount in the Polish Income Tax
Judit Varga Family tax benefit in the system of the Hungarian Personal Income Tax and its constitutional foundations
Adam Zdunek Issues concerning harmonization of Corporate Income Tax in the European Union
PART II INDIRECT TAXATION - SELECTED ISSUES
Sonja Cindori, Maja Bubalo Value Added Tax on the supplies of immovable property - challanges of the harmonization with the Acquis Communautaire
Cosmin Flavius Costaş Of VAT and other demons. The Romaniane experience
Monika Münnich Problems in interpreting tax exemption of medical services as regulated by the EU VAT Directive and the Polish VAT Act
PART III TAX PROCEDURE - SELECTED ISSUES
Dominik Mączyński General Anti-Abuse Rule under Polish tax law
Artur Mudrecki Models of judicial protection of taxpayers' rights in Poland and in the Czech Republic
Adam Nita, Andrzej Światłowski Legal assumptions and burden of proof in Polish tax law. To what extent the is taxpayer obliged to collaborate with tax authorities during tax assessment?
Mariusz Popławski A new concept of limitation in the Polish tax law
Ľubica Masárová, Michal Maslen Obligatory electronic communication with tax authorities
Zdenka Papoušková Issues of process in budgetary, tax and fee law in the Czech Republic
Katarzyna Wojewoda-Buraczyńska The influence of Poland's accession to the European Union on the rules of granting tax payment reliefs to entrepreneurs - selected issues
Piotr Buława Access to case file in tax proceedings in Poland and the Czech Republic
PART IV TAX AUTHORITIES - SELECTED ISSUES
Zbigniew Ofiarski Tax administration in Poland - some reflections in the context of the Bill on Tax Administration
Paweł Smoleń The reform of the Self-Government Boards of Appeal in Poland
Maciej P. Gapski The conception of the appeal authority in tax proceedings
Piotr Pomorski Public interest as a prerequisite for the mayor's financial activity in Poland
PART V OTHER SELECTED ISSUES FOCUSED ON TAXATION IN CENTRAL EUROPE AND GEORGIA
Anna Jurkowska-Zeidler The use of tax instruments for financial market regulation. The European integration context
Paulius Čerka, Jūratė Mažeikaitė Immunity of state owned entities from fiscal jurisdiction
Petra Jánošíková European Union and its impact on the tax system in the Czech Republic
Ewa Kowalewska, Paweł Mańczyk Cadastral Tax in the European Union on the example of France
Kristýna Řezníčková The issue of tax revenues of local councils
Nino Pataraia Georgian tax system
Bibliography
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