Please use this identifier to cite or link to this item: https://hdl.handle.net/10593/12650
Title: Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego
Other Titles: The concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation
Authors: Ilski, Michał
Keywords: Financial law
concept of an enterprise
the concept of an organized part of an enterprise
Issue Date: Jun-2014
Publisher: Europejskie Stowarzyszenie Studentów Prawa ELSA Poznań
Citation: Adam Mickiewicz University Law Review, vol. 3, 2014, s. 135-150
Abstract: The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation. The study focused on The Personal Income Tax Act, The Corporate Income Tax Act, The Goods and Services Tax Act and The Tax on Civil Law Transactions Act. An interpretation of the aforementioned concepts in the jurisdiction of Polish courts was also presented. Furthermore, another aim was to look at the concept of an enterprise and the concept of an organized part of an enterprise from the point of view of European Union law. The study also tried to answer the question of whether The Goods and Services Tax Act and The Tax on Civil Law Transactions Act are compatible with European Union law
URI: http://hdl.handle.net/10593/12650
ISSN: 2083-9782
Appears in Collections:Adam Mickiewicz University Law Review, vol. 3, 2014

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