- Tytuł:
- THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
- Autorzy:
-
Burzec, Marcin
Duda-Hyz, Michalina - Powiązania:
- https://bibliotekanauki.pl/articles/915852.pdf
- Data publikacji:
- 2016
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II
- Tematy:
-
tax
personal income tax
direct sales of agricultural products - Opis:
- Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
- Źródło:
-
Review of European and Comparative Law; 2016, 26-27, 3-4; 9-25
2545-384X - Pojawia się w:
- Review of European and Comparative Law
- Dostawca treści:
- Biblioteka Nauki
Artykuł