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On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach Cover

On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach

Open Access
|Nov 2021

Authors

Leonard Etel

etel@uwb.edu.pl

University of Białystok, Poland

Dariusz Strzelec

kancelaria@dariuszstrzelec.pl

University of Łódź, Poland
DOI: https://doi.org/10.15290/bsp.2021.26.04.02 | Journal eISSN: 2719-9452 | Journal ISSN: 1689-7404
Language: English, Polish
Page range: 19 - 35
Submitted on: Jul 2, 2021
Accepted on: Sep 20, 2021
Published on: Nov 26, 2021
Published by: University of Białystok
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2021 Leonard Etel, Dariusz Strzelec, published by University of Białystok
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.