The gloss to the Court of Justice of the European Union judgment dated 16th of November 2017 in case Kozuba Premium Selection Sp. z o.o. (limited liability company) versus Director of Tax Chamber in Warsaw (Poland), C-308/16

The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws. The subject of the CJEU judgment issued in connection...

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Bibliographic Details
Main Author: Joanna Koziollek
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-03-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
VAT
Online Access:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.006