No. 37(1) (2025)

Articles

• Global minimum tax as a tool for strengthening economic stability

  Júlia Hoffmanová

  1-24

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• A tax penalty as a punishment? Legal aspects of the concurrence of tax and criminal sanctions

  Tereza Svobodová, Michal Radvan

  25-47

  • PDF

• The EU instant payments regulation and payment packages – interpretation and best practices

  Michał Grabowski

  48-61

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• Modernization of supervision over the collection of value-added tax on B2C transactions

  Marek Bełdzikowski

  62-74

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• Meeting the convergence criteria as a source of fiscal stability

  Michal Janovec

  75-89

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• Legal nature of the Polish financial supervision authority announcement

  Piotr Zapadka, Anna Zalcewicz

  90-103

  • PDF