Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the h...

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Bibliographic Details
Main Author: Piotr Gajewski
Format: Article
Language:English
Published: University of Gdańsk 2021-09-01
Series:Financial Law Review
Online Access: https://ejournals.eu/en/journal/financial-law-review/article/selected-aspects-of-the-generation-of-tax-liability-in-the-field-of-maritime-activities-of-taxable-persons