Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Dominik J. Gajewski"'
Autor:
Dominik J. Gajewski
Publikováno v:
Nieruchomości@, Vol I, Pp 5-30 (2024)
The article presents the current problems with real estate tax. In the first part, the author elaborates on statistical data regarding judicial decisions of Regional Administrative Courts and the National Administrative Court in cases concerned with
Externí odkaz:
https://doaj.org/article/62855a7e219a401da8d0796244231193
Autor:
Dominik J. Gajewski
Publikováno v:
Nieruchomości@, Vol IV, Iss IV, Pp 77-95 (2022)
This article addresses the issue of the real estate clause, which is an important mechanism in counteracting international tax avoidance. The issue in question is analysed both from the perspective of domestic as well as international tax law (with p
Externí odkaz:
https://doaj.org/article/dad12bcbc7604c728228bea7f15924a5
Autor:
Kamil Jonski, Dominik J. Gajewski
Publikováno v:
EC Tax Review. 31:124-130
The value added tax (VAT) remains a primary source of budget revenues across Europe. Consequently, compliance with it became critical for the fiscal security of Member States. Consequently, the issue of VAT compliance received EU level attention, and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0c8df3123d0200467736615360e2e83
https://doi.org/10.54648/ecta2022012
https://doi.org/10.54648/ecta2022012
Autor:
Kamil Jonski, Dominik J. Gajewski
Publikováno v:
Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych. 8:4-10
Celem niniejszego artykułu jest dokonanie syntetycznego, wspartego analizą danych statystycznych, przeglądu kluczowych zagadnień związanych z obciążeniem sądów administracyjnych sprawami dotyczącymi PIT oraz ich rozpoznawaniem. Zgromadzone
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6eb3e17af227a123e88374ff0dda56cb
https://doi.org/10.5604/01.3001.0015.2392
https://doi.org/10.5604/01.3001.0015.2392
Autor:
Kamil Jonski, Dominik J. Gajewski
Publikováno v:
Intertax. 48:1012-1019
The issues of tax compliance and efficiency of tax administrations have gained widespread attention among scholars and policymakers in the aftermath of the global financial crisis. One of the prominent examples of tax compliance crises in Europe was
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::620c3ac1d4ae4b11b9ee36dccdf82f17
https://doi.org/10.54648/taxi2020102
https://doi.org/10.54648/taxi2020102
Autor:
Dominik J. Gajewski
Publikováno v:
European Financial Law in Times of Crisis of the European Union ISBN: 9786156020413
European Financial Law in Times of Crisis of the European Union
European Financial Law in Times of Crisis of the European Union
The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant for entities – holding com
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba41ffcafed13b306907e6bd1ff43e2a
https://doi.org/10.36250/00749.15
https://doi.org/10.36250/00749.15
Autor:
Dominik J. Gajewski
Publikováno v:
Analizy i Studia CASP. :1-24
W artykule podjęta jest analiza podatku bankowego, zarówno z punktu widzenia ekonomicznego, jak i prawnego. W związku z tym, że podatek ten jest rozwiązaniem obowiązującym od 1 lutego 2016 roku, przedstawiona została również geneza tego pod
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d1e876858aa46edafb398be6e9d18c06
https://doi.org/10.33119/ascasp.2016.1.1
https://doi.org/10.33119/ascasp.2016.1.1
Autor:
Dominik J. Gajewski, Artur Nowak-Far
Publikováno v:
Analizy i Studia CASP. :1-9
The article analyses bank levy both from the economic as well as legal perspective. Due to the fact that this tax solution has been applicable from 1 February 2016, its origin and previous projects are also presented, which illustrates the developmen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e089d88dc9f49f98e53719fa31049249
https://doi.org/10.33119/ascasp.2016.2.1
https://doi.org/10.33119/ascasp.2016.2.1
Autor:
Dominik J. Gajewski
Publikováno v:
Studia BAS. 2
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3910fe0bc7cae7c48dde2849ef04a906
https://doi.org/10.31268/studiabas.2018.06
https://doi.org/10.31268/studiabas.2018.06
Autor:
Dominik J. Gajewski
Publikováno v:
Studia z Polityki Publicznej / Public Policy Studies
Studia z Polityki Publicznej, Vol 1, Iss 3(3) (2014)
Studia z Polityki Publicznej, Vol 1, Iss 3(3) (2014)
The following publication elaborates on the notion of international tax competition and international tax avoidance in the light of cross-border public policy. In terms of intercommunity relations, tax competition may be defined as a phenomenon consi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e49a6a616cd50d6d8292d625cd8362a2
https://www.ssoar.info/ssoar/handle/document/73440
https://www.ssoar.info/ssoar/handle/document/73440