On the causes and effects of a broad interpretation of the concepts of “descendants” and “ascendants” in the Inheritance and Donation Tax Act
A determination of the affiliation to one of the three tax groups of the taxpayer and the person from whom the acquisition of goods and property rights took place is one of the key elements of inheritance and donation tax, on which the amount of the tax-free amount and tax rates, as well as tax exem...
| Main Authors: | , |
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.021/28195 |