Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12153/1897
Title: Structuring of Statutory Values of Polish Tax Procedures
Authors: Gorgol, Andrzej
Keywords: tax procedures; tax proceeding; values, principles; system, structuring
Issue Date: 19-Feb-2021
Publisher: Wydawnictwo KUL
Citation: "Review of European and Comparative Law", T. 44, nr 1, s. 19-36
Abstract: This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.
URI: http://hdl.handle.net/20.500.12153/1897
DOI: 10.31743/recl.11311
Appears in Collections:Review of European and Comparative Law, 2021, Vol. 44, No 1

Files in This Item:
File Description SizeFormat 
Gorgol_Andrzej_Stucturing_of_Stauory_Values.pdf131,27 kBAdobe PDFThumbnail
View/Open
Show full item record



This item is licensed under a Creative Commons License Creative Commons