Uwagi na tle pewności i bezpieczeństwa polskiego i unijnego prawa podatkowego
Comments on Safety and Certainty of Polish and EU Tax Law
Author(s): Łukasz DubińskiSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: safety; certainty; taxes; law
Summary/Abstract: Legal safety and certainty are an essential element of the rule of law. This article aims to explore the basic institutions of Polish law created for the protection of those values. In this article there is also a presentation of risks associated with the Europeanization of national tax law.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 83 (1)
- Page Range: 21-30
- Page Count: 10
- Language: Polish