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Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22 Cover

Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22

Białostockie Studia Prawnicze
Volume 29 (2024): Issue 1 (March 2024)
By: Leonard Etel and  Petr Mrkývka  
Open Access
|Mar 2024

Authors

Leonard Etel

leonard.etel@wp.pl

University of Bialystok, Poland

Petr Mrkývka

petr.mrkyvka@law.muni.cz

Masaryk University, Czech Republic
DOI: https://doi.org/10.15290/bsp.2024.29.01.18 | Journal eISSN: 2719-9452 | Journal ISSN: 1689-7404
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Language: English, Polish
Page range: 271 - 277
Submitted on: Apr 19, 2023
Accepted on: Dec 12, 2023
Published on: Mar 13, 2024
Published by: University of Białystok
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
burden of proof,
principle of cooperation,
tax relief
Related subjects:
Law,
International law, foreign law, comparative law,
International law, foreign law, comparative law, other,
European law,
European law, other,
Law, other,
Social sciences,
Political science,
Political science, other

© 2024 Leonard Etel, Petr Mrkývka, published by University of Białystok
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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