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Title:

Przedawnienie straty podatkowej — uwagi na tle wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z dnia 15 lutego 2018 roku, I SA/Wr 462/17

Alternative title:

Limitation of tax loss — comments on the background of the judgment of the Provincial Administrative Court in Wrocławof 15 February 2018, I SA/Wr 462/17

Creator:

Łukowiak, Bartosz

ORCID:

0000-0003-3993-2182

Subject and Keywords:

limitation of tax loss ; limitation ; tax loss ; tax law ; administrative judiciary

Description:

Tyt. tomu: Czynniki i uwarunkowaniaprawno-ekonomiczne a decyzjejednostek, przedsiębiorstwi społeczeństwa

Abstract:

The subject of this work is the issue of the limitation of tax loss. The basis for consideration is the content of the judgment of the Provincial Administrative Court in Wrocław of 15 February 2018, I SA/Wr 462/17, in which it was assumed that Article 70, § 1 of the Polish Tax Ordinance Act must be applied not only with regard to the limitation of tax liability but also to the limitation of tax loss. The text analyzes the judgment in detail, presents further arguments in favor of the position set out in its statement of reasons and draws the appropriate conclusions de lege ferenda.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jakubowski, Sebastian. Red. ; Kostecka-Jurczyk, Daria. Red.

Date issued:

2020

Date copyrighted:

2020

Identifier:

ISSN 1733-5779 ; ISSN 0239-6661

DOI:

10.19195/1733-5779.33.2

Source:

PAd 102060 II

Language:

eng ; pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 33, 2020, s. 13-23

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Autor opisu:

WR U/PAdbg