Commentary to the judgment of the Voivodship Administrative Court of 15th December 2015 (I SA/Rz 1090/15)

Commentary to the judgment of the Voivodship Administrative Court of 15th December 2015 (I SA/Rz 1090/15)

This study contains a critical analysis of the judgment of the Voivodship Administrative Court in Rzeszów of 15th December 2015 (I SA/Rz 1090/15). In the Authors’ opinion the court wrongly interpreted the need for a strict interpretation of tax law in respect of the provisions implementing tax exemp...

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Bibliographic Details
Main Authors: Paweł Majka, Krzysztof Heliniak
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-09-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
real estate tax
tax exemptions
tax reliefs
tax privileges
interpretations of tax law
reasoning of judgement
Online Access:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.019/16046

Internet

http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.019/16046

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