Please use this identifier to cite or link to this item: https://hdl.handle.net/10593/12650
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dc.contributor.authorIlski, Michał-
dc.date.accessioned2015-02-02T13:36:34Z-
dc.date.available2015-02-02T13:36:34Z-
dc.date.issued2014-06-
dc.identifier.citationAdam Mickiewicz University Law Review, vol. 3, 2014, s. 135-150pl_PL
dc.identifier.issn2083-9782-
dc.identifier.urihttp://hdl.handle.net/10593/12650-
dc.description.abstractThe 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 lawpl_PL
dc.language.isoplpl_PL
dc.publisherEuropejskie Stowarzyszenie Studentów Prawa ELSA Poznańpl_PL
dc.rightsinfo:eu-repo/semantics/openAccesspl_PL
dc.subjectFinancial lawpl_PL
dc.subjectconcept of an enterprisepl_PL
dc.subjectthe concept of an organized part of an enterprisepl_PL
dc.titlePojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowegopl_PL
dc.title.alternativeThe concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislationpl_PL
dc.typeArtykułpl_PL
Appears in Collections:Adam Mickiewicz University Law Review, vol. 3, 2014

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