Ulga na dzieci – analiza konstrukcji prawnej oraz przegląd orzecznictwa sądowego
The child tax credit is a tax relief under the Polish Personal Income Tax system. The purpose of this paper is to present this tax preference. Authors try to reach this objective by a detailed analysis of relevant legal provisions and jurisprudence. The main thesis of the article is that the child t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2024-03-01
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| Series: | Acta Iuris Stetinensis |
| Subjects: | |
| Online Access: | https://wnus.usz.edu.pl/ais/pl/issue/1388/article/20574/ |