Article 199a of the Tax Ordinance Act in Polish Legal Regime
The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts. Determination of a transaction hidden under apparently correct fiscal and legal state of affairs r...
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| Format: | Article |
| Language: | English |
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University of Gdańsk
2021-03-01
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| Series: | Financial Law Review |
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| Online Access: | https://www.ejournals.eu/pliki/art/19064/pl |