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Krytyka Prawa. Niezależne studia nad prawem

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Year 6/2019 
Volume 11 
Issue 2

The Influence of Brexit on Border Taxes in Poland

Andrzej Gorgol
The University of Zielona Góra

6/2019 11 (2) Krytyka Prawa. Niezależne studia nad prawem

DOI 10.7206/kp.2080-1084.308

Abstract

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.

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APA style

Gorgol, Andrzej (2019). The Influence of Brexit on Border Taxes in Poland. (2019). The Influence of Brexit on Border Taxes in Poland. Krytyka Prawa. Niezależne Studia Nad Prawem, 11(2), 240–252. https://doi.org/10.7206/kp.2080-1084.308 (Original work published 6/2019AD)

MLA style

Gorgol, Andrzej. “The Influence Of Brexit On Border Taxes In Poland”. 6/2019AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 11, no. 2, 2019, pp. 240–252.

Chicago style

Gorgol, Andrzej. “The Influence Of Brexit On Border Taxes In Poland”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne studia nad prawem, 11, no. 2 (2019): 240–252. doi:10.7206/kp.2080-1084.308.