Description

• Title:
  Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 12 listopada 2020 r., sygn. I SA/Gl 539/20
• Creator:
  Brzeziński, Bogumił
• Contributor:
  Uniwersytet Jagielloński;
  bogumil.brzezinski@uj.edu.pl
• Description:
  The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in Gliwice of November 12, 2020 (I SA/Gl 539/20). The comment endorsed the position of the administrative court, which found inadmissibility in the light of the principle of a democratic state ruled by law and the resulting requirement of state loyalty to the citizen in a situation, where the tax administration first silently accepted tax declarations submitted by the taxpayer, and then – after some time – questioned them as inconsistent with the jurisprudence of the Court of Justice of the European Union.
• Object availability:
  free access
• Rights: https://creativecommons.org/licenses/by-nc-nd/4.0
• Date:
  2022.05.13
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Relation:
  Kwartalnik Prawa Podatkowego;2
• Subject:
  tax law;
  tax court;
  statutory interpretation;
  rule of law;
  VAT;
  prawo podatkowe;
  sąd podatkowy;
  wykładnia prawa;
  zasada demokratycznego państwa prawnego;
  podatek od towarów i usług
• Identifier:
  1509-877X;
  http://hdl.handle.net/11089/41833 ;
  2658-0349;
  10.18778/1509-877X.2022.02.06
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  check license
• Type:
  image