Przeciwdziałanie unikaniu i uchylaniu się od opodatkowania w wybranych dyrektywach z zakresu podatków bezpośrednich

Niniejszy artykuł omawia regulacje dyrektyw 2003/49/WE, 2009/133/WE i 2011/96/UE pozwalające cofnąć korzyści z nich wynikające w przypadku nadużycia, uchylania się bądź unikania płacenia podatków. Wraz z przepisami dyrek...

The Definition and Characteristics of Obligations under Unjust Enrichment

The purpose of the article is to discuss unjust enrichment as a source of obligations, already known in Roman law, which dealt with the most important problems related to the matter in question and ways to solve those pr...

[i][b]System instytucjonalny polityki bezpieczeństwa Unii Europejskiej po Traktacie z Lizbony [/b][/i]

The topic of security in the EU Security can be perceived in two ways. On the one hand, it concerns foreign security, which the Common Foreign and Security Policy (CFSP) handles. On the other hand, it concerns domestic s...

[b]Swiss Companies – Form of Business and Legal Aspects of its Launch[/b]

The article describes the characteristics of the Swiss legal system and the determining characteristics of the legal basis for setting up a business in three different forms – sole proprietorship, joint-stock company and...

[b][i]The Principle of Equality as a Basis for Constitutional Complaint[/i][/b]