Wpływ Brexitu na podatki graniczne w Polsce
Wpływ Brexitu na podatki graniczne w Polsce

Summary/Abstract: The working paper aims to diagnose Brexit’s impact on the taxation of Polish-Britishcommercial exchange. Such determined research problem is considered from thepoint of view of possible legislative consequences as well as the application ofprovisions regulating the structural elements of border taxes. The author formulatedthe thesis that the exit of the United Kingdom from the European Union willbe an event that will significantly affect the changes in tax and customs qualificationof the exchange of goods between Poland and that country.

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