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The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget...
Poland has been in a phase of change since 2015. The constitutional system of the Third Republic is being restructured. The Judiciary, media, schools and universities are the main focus of attention. This restructure is being celebrated by the government as a renewal of the Polish state, but is being branded by the opposition as the destruction of the Polish Republic in favour of an illiberal democracy. In this already very difficult situation, Poland was confronted with the major challenges posed by a pandemic. What effects will the crisis have on the restructuring of the constitutional system? At present, it seems that the pandemic is acting as a catalyst for those changes. This book aims to provide an informed commentary on those developments and what they mean for the Third Polish Republic.
This innovative book defines the concept of immured spaces across time, space and culture and investigates various categories of restricted places such as divided, segregated and protected spaces.
Książka jest obszernym zbiorem opracowań dotyczących relacji zachodzących między prawami podatnika a środkami ich ochrony. Rozważania objęły zarówno płaszczyznę prawa krajowego, jak i prawa unijnego oraz międzynarodowego i dotyczą zagadnień w dziedzinach prawa konstytucyjnego, postępowania administracyjnego, prawa karnego skarbowego i praw człowieka. Analizy przeprowadzone przez autorów opracowań prezentują aktualne standardy i najlepsze praktyki zapewniające ochronę praw podatników, a także zagadnienia takie jak: • ochrona praw podatnika w świetle Karty Praw Podstawowych i orzecznictwa TSUE, • potrzeba powołania Rzecznika Praw Podatnika, • zasada rozstrzygan...