THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

Szczegóły
Opis

Tytuł:: THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
Autorzy:: Burzec, Marcin
Duda-Hyz, Michalina
Data publikacji:: 2016
Wydawca:: Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:: tax
personal income tax
direct sales of agricultural products
Źródło:: Review of European and Comparative Law; 2016, 26-27, 3-4; 9-25
2545-384X
Język:: angielski
Prawa:: CC BY: Creative Commons Uznanie autorstwa 4.0
Dostawca treści:: Biblioteka Nauki
: Artykuł

Przejdź do źródła

Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

Informacja

THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

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