Income Tax for 1939 and Occupation of Upper Silesia
Journal Title: Roczniki Nauk Prawnych - Year 2018, Vol 0, Issue 1
Abstract
The article concerns the attitude of the occupation administration of the Third Reich introduced in Upper Silesia in September 1939 to the issue of income tax for 1939. The article discusses the analysis of Polish legislation and jurisprudence in the field of tax law carried out by German officials, the proposed regulation, its motives and the final solution. The considerations concerning Polish income tax were preceded by the presentation of analogous measures taken by Germany in connection with the incorporation of Austria and the Sudetenland.
Authors and Affiliations
Konrad Graczyk
Keywords
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- EP ID EP668674
- DOI 10.18290/rnp.2018.28.1-1en
- Views 149
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