Zmiany krajowych regulacji dotyczących danin publicznych wynikające z członkostwa Polski w Unii Europejskiej
Year: 2025
Type: article
Abstract: In accordance with the treaty provisions, the taxes that have been changed as a result of Poland’s membership of the EU include primarily the goods and services tax and the excise tax, the harmonisation of which was carried out on the basis of the Treaty on the Functioning of the European Union. Changes in tax regulations also occurred regarding the personal income tax and the corporate income tax, the harmonisation of which was also based on the TFEU, with the approximation of legislation relating mainly to the latter tax. The possibility or obligation to introduce certain imposts (charges) may also result from provisions on particular policies, e.g., in respect of environmental protection, transport policy.
Author: Jacek Kulicki
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408799119