The article discusses the phenomenon of "tax carousels" in the tax on goods and services, which is a specific abusive practice and is used for VAT refund scam purposes. A discussion on the jurisprudential doctrine of the...
The paper entitled “Counteracting Tax Avoidance and Tax Evasion in Select- ed EU Directives on Direct Taxes” discusses the provisions of Directive 2003/49/EC, Directive 2009/133/EC and Directive 2011/96/EC that are capab...
Important for the scientific and philosophical mode of thought is the issue of circumstances that lead to the emergence of such type of reflection, different from traditional ways of explaining the reality by mythologica...
W niniejszym artykule analizie zostanie poddana sytuacja prawno-finansowa samorządu gminy w odniesieniu do rodzajów i istoty dochodów gminy na tle zadań wykonywanych przez samorząd gminy. Samorząd gminy realizuje zadania...
The publication aims is to remind Jerzy Wroblewski’s views on the issues related to legal education. After analyzing Wróblewski’s writings, the author compared a survey conducted among law students in 1958 (“Students’ as...
EP ID EP62335
DOI -
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How To Cite
Grzegorz Orłowski (2010). [b][i]Equal Treatment in Employment – in Wages and Seniority[/i][/b]. Krytyka Prawa. Niezależne studia nad prawem, 3(1),
279-286. https://europub.co.uk/articles/-A-62335
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Use of the Input Tax Deduction Mechanism in the VAT System for the Purpose of “Tax Carousel” Fraud
The article discusses the phenomenon of "tax carousels" in the tax on goods and services, which is a specific abusive practice and is used for VAT refund scam purposes. A discussion on the jurisprudential doctrine of the...
Counteracting Tax Avoidance and Tax Evasion in Selected EU Directives on Direct Taxes
The paper entitled “Counteracting Tax Avoidance and Tax Evasion in Select- ed EU Directives on Direct Taxes” discusses the provisions of Directive 2003/49/EC, Directive 2009/133/EC and Directive 2011/96/EC that are capab...
Writing, Legal Rule and Abstract Coin – the Archaic Beginnings of Scientific and Philosophical Thought
Important for the scientific and philosophical mode of thought is the issue of circumstances that lead to the emergence of such type of reflection, different from traditional ways of explaining the reality by mythologica...
Istota danin publicznych stanowiących dochód budżetu gminy na tle zadań realizowanych przez samorząd gminy – wybrane zagadnienia prawne
W niniejszym artykule analizie zostanie poddana sytuacja prawno-finansowa samorządu gminy w odniesieniu do rodzajów i istoty dochodów gminy na tle zadań wykonywanych przez samorząd gminy. Samorząd gminy realizuje zadania...
Legal Education in Jerzy Wróblewski’s Thought
The publication aims is to remind Jerzy Wroblewski’s views on the issues related to legal education. After analyzing Wróblewski’s writings, the author compared a survey conducted among law students in 1958 (“Students’ as...