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The Influence of Brexit on Border Taxes in Poland

Andrzej Gorgol

2019

( 2 )

DOI: 10.7206/kp.2080-1084.308

https:/doi.org/10.7206/kp.2080-1084.308

Abstrakt

The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. This research problem determined in such a way is considered from the point of view of the possible legislative consequences as well as the application of provisions regulating the structural elements of border taxes. The author formulated the thesis that the exit of the United Kingdom from the European Union will be an event that will significantly affect the changes in tax and customs qualification of the exchange of goods between Poland and that country.

Pobrań765

Prawo ochrony środowiska jako ustawa daninowa

Andrzej Gorgol

2020

( 4 )

DOI: 10.7206/kp.2080-1084.410

https:/doi.org/10.7206/kp.2080-1084.410

Abstrakt

The paper aims to show that the Polish Environmental Law is an act that imposes
public imposts to protect Poland’s natural environment. This act features certain
specific qualities and legal solutions. The author has formulated a claim that some
of the provisions concerning the fees for the use of the natural environment and
the emissions surcharge breach the constitutional standards of exclusivity of an
impost act, of the right to predictable taxation, decent legislation, and a democratic
state of law.

Pobrań1205

Wpływ Brexitu na podatki graniczne w Polsce

Andrzej Gorgol

2019

( 2 )

DOI: 10.7206/kp.2080-1084.307

https:/doi.org/10.7206/kp.2080-1084.307

Abstrakt

Pobrań899

Krytyka Prawa. Niezależne Studia nad Prawem

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