- Tytuł:
- Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons
- Autorzy:
- Gajewski, Piotr
- Powiązania:
- https://bibliotekanauki.pl/articles/2091902.pdf
- Data publikacji:
- 2021-09-30
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
international tax law
sea law
tax law
comprehensive service
exclusive economic zone
maritime areas
offshore wind farms
concession fee - Opis:
- This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the hypothesis that the current provisions of Polish tax law do not fully comply with the tax authority granted to Poland as a coastal state in its maritime areas. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research used the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.
- Źródło:
-
Financial Law Review; 2021, 22, 3; 47-62
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł