Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 20 listopada 2020 r., sygn. I SA/Łd 409/20
The commentary of the Judgment of the Provincial Administrative Court in Lodz of November 20, 2020 (I SA/Łd 409/20)
Author(s): Bogumił BrzezińskiSubject(s): Law, Constitution, Jurisprudence, Court case
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: tax law; administrative law; tax court; statutory interpretation
Summary/Abstract: The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in in Lodz of November 20, 2020 (I SA/Łd 409/20). The commentary contains critical comments on the position of the administrative court, which unreasonably adopted the view that tax law in Poland is a component of the administrative law.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2022
- Issue No: 1
- Page Range: 9-20
- Page Count: 12
- Language: Polish