Wykładnia logiczna artykułu 199a ustawy Ordynacja podatkowa
In case of doubt as to the legal nature of the legal action, which is a taxable person, the tax authority may request the Court to determine the existence of a legal relation/Such action is to prevent taxpayers making apparent steps to reduce the tax base or tax amounts. The author makes analysis of...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2016-01-01
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| Series: | Acta Iuris Stetinensis |
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| Online Access: | https://wnus.edu.pl/ais/pl/issue/169/article/2170/ |