- Tytuł:
- Income Tax for 1939 and Occupation of Upper Silesia
- Autorzy:
- Graczyk, Konrad
- Powiązania:
- https://bibliotekanauki.pl/articles/1803111.pdf
- Data publikacji:
- 2019-10-25
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
- Tematy:
-
administration during occupation
Third Reich
taxes
tax law - Opis:
- The article concerns the attitude of the occupation administration of the Third Reich introduced in Upper Silesia in September 1939 to the issue of income tax for 1939. The article discusses the analysis of Polish legislation and jurisprudence in the field of tax law carried out by German officials, the proposed regulation, its motives and the final solution. The considerations concerning Polish income tax were preceded by the presentation of analogous measures taken by Germany in connection with the incorporation of Austria and the Sudetenland.
- Źródło:
-
Roczniki Nauk Prawnych; 2019, 28, 1; 5-16
1507-7896
2544-5227 - Pojawia się w:
- Roczniki Nauk Prawnych
- Dostawca treści:
- Biblioteka Nauki
Artykuł