Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16
In this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax. The Court stated that this tax base is reduced, if a donee...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.010 |