Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15

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Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15

Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2018, Vol 6, Issue 2

Abstract

This study is an approving comment to the decision of the Supreme Administrative Court of 8th June, 2016, case No. I FSK 293/15. The author discusses problems relating to the legal features and the consequences of removing an active VAT taxpayer from the register. He is focused on the removal which is caused by the taxpayer’s non-reporting about the cessation of activities subject to taxation. The study also emphasizes the impact of the commented decision on the development of the judicial line within the scope of the discussed legal issue.

Authors and Affiliations

Mateusz Niemiec

Keywords

Taxation of Historical and Artistic Real Estate

The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interes...

Martyna Łaszewska-Hellriegel, „Państwo a dzieci – czyli jak prowadzić politykę rodzinną (studium prawno- -porównawcze polskiego i niemieckiego systemu zabezpieczeń społecznych)” TNOiK, Toruń 2012, ISBN 978–83–7285–591–6, ss. 300

EP ID EP489425
DOI 10.12775/PBPS.2018.013
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