Europeizacja polskiego prawa podatkowego czy jego umiędzynarodowienie?
Europeanization of Polish tax law or its internationalization?

Author(s): Karolina Wanda Rutkowska
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: Polish tax law; Europeanization of Polish law; internalization of Polish law
Summary/Abstract: Since Poland is a member of the European Union and a party to double tax treaty agreements, it is crucial to analyze how the above mentioned external legal systems (both European and international one) should be construed and what kind of impact they have on Polish internal regulations. Bearing in mind that scope of the above legal systems overlaps, the author indicates several institutions that aim at clarification of use thereof and (potentially) unification. On the other hand, the author analyzes which of the above systems have currently more considerable influence on polish tax regulations – European or international one. Simultaneously, hence there is great number of new propositions of institutions (not implemented yet) that aim at unification of European/international law even more, question which one will prevail in the future should be considered as still open.

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