Assessment on the compliance of Polish exit tax with EU law
The article is focused on an analysis of the compliance of Polish regulations which introduced a so-called “exit tax”, which is imposed on natural persons with the free movement of people within the EU in the field of immediate collection of this tax. As a part of the analysis, a reference was made...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.025/28199 |