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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Format: | Article |
Language: | English |
Published: |
University of Gdańsk
2021-09-01
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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
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