This ruling applies to the notion that gives rise to numerous controversies in the tax law doctrine and refers to the classification of expenses incurred for catering services during meetings with business partners at restaurants (the so-called representation costs) as tax deductible costs.

Forestry Law does not constitute an autonomous branch of law – it is in fact most commonly percieved as part of the environmental law. However, this does not mean, that it is impossible to extract general principles of the Forest Law. The Forest Act contains a catalogue of explicitly formulated general principles of forest management, which at the same time are the principles of forest law. Furthermore, it is possible to reconstruct some additional general principles from specific provisions of the Forest Act, as well as to indicate those of the principles of the environmental law, which may be extended to forestry regulations. The aim of this paper is therefore to formulate and analyse the general principles: (1) expressly articulated by the legislature; (2) possible to reconstruct from the detailed provisions of the Forest Act; (3) of the environmental law, which can be applied to forestry regulations. The result of the survey is a more extensive catalogue of general principles of forest law in directive-descriptive terms, which may contribute to the extension of the autonomy of the forest law.

The objective of this study is to discuss the principles of the lump-sum personal income tax applied in Poland in the years 1950–1997. The analysis of the aforesaid historical legal constructs could, to a certain extent, constitute a benchmark for legislators and reformists of the current Polish personal income tax and, in practice, appear (at least for certain groups of taxpayers) to be an attractive and alternative form of income burden.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

The article aims to analyse the national parliaments’ capability of exerting influence on the European Commission in the framework of the yellow card procedure. The analysis is based on the actions undertaken by national parliaments of selected Member States from Western as well as Central and Eastern Europe within the period between the announcement of the European Commission proposal for a targeted revision of Directive 96/71/EC on the posting of workers and its decision to maintain the proposal. The analysis covers three variables concerning the states selected for analysis, namely the economic interest of those states, the coherence of their parliaments’ respective positions and the actions undertaken by the national parliaments, including those of their members, on the international level.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

Introducing Article 22, section 9b, item 1 into the Personal Income Tax Act of 26 July 1991 using terms that have not been defined in this Act and not specifying the provisions of other acts of law which would become the grounds for defining these terms, thereby creating a normative condition for applying 50% tax-deductible expenses to income arising from activities performed by IT employees, the lawmakers failed to observe the requirement of correct legislation determined by the Constitutional Tribunal in its judgements, creating a law that is vague and imprecise, and gives the entities applying it a sense of uncertainty about whether they apply the provisions of the Personal Income Tax Act correctly.