Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons
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RIS BIB ENDNOTESelected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons
Publication date: 30.09.2021
Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 47 - 62
https://doi.org/10.4467/22996834FLR.21.020.14440Authors
Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons
This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the hypothesis that the current provisions of Polish tax law do not fully comply with the tax authority granted to Poland as a coastal state in its maritime areas. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research used the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.
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Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 47 - 62
Article type: Original article
Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology
Published at: 30.09.2021
Article status: Open
Licence: CC BY-NC-ND
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English