Keresés
62 találatból megjelenítve: 41-50
Cím: Tax-Free Allowance in Light of the Theory of Law and Case Law of the Constitutional Tribunal
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is related to an attempt to evaluate changes in the Personal Income Tax Act in the scope of regulations regarding tax-free allowance, which are a consequence of the judgment of the Constitutional Tribunal of ...
Cím: Tax Law Rulings as an Example of Support for Taxpayers
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the ...
Cím: Legal Regulation of Taxes in the Period of the First Czechoslovak Republic and at Present
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current ...
Cím: Selected Issues of Public Finance in the Protectorate of Bohemia and Moravia
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper looks into selected issues of public finance during World War II, i.e. the period of the Protectorate of Bohemia and Moravia. It focuses on the fiscal, tax and monetary policies and, subsequently, the fiscal, tax ...
Cím: Flexibility of Tax Law Provisions and Legal Definitions
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Simultaneously using legal definitions and vague wording in tax law provisions was subject to analysis in the article. These are namely the situations where while structuring the legal definition, the tax lawmaker ...
Cím: The European Union’s Budget: Focus on Own Resources Post-2020
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
This paper provides an overview of the European Unions revenue system, focusing on own resources and their possible reform. It further analyses the European Commissions proposal of the next multiannual financial framework ...
Cím: The Exchange of Tax Information as Exemplified by the Panama - Argentina Case
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of ...
Cím: Sovereign Green Bond Market - A Comparative Analysis
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Green bonds have become basic instruments considered sources of green projects financing. The green bond market is relatively new as it was inaugurated in 2007, however, its rapid development has recently been observed. ...
Cím: Due Diligence in Verifying Counterparties in Order to Deduct VAT
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Considerations on exercising due diligence while verifying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining ...
Cím: Exemption of Polish Local Government Units and their Unions from Corporate Income Tax - The Fundamentals, Evolution of Solutions and Legal Framework
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting ...