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Białostockie Studia Prawnicze
Volume 29 (2024): Issue 1 (March 2024)
Open Access
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
Leonard Etel
Leonard Etel
and
Petr Mrkývka
Petr Mrkývka
| Mar 13, 2024
Białostockie Studia Prawnicze
Volume 29 (2024): Issue 1 (March 2024)
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Published Online:
Mar 13, 2024
Page range:
271 - 277
Received:
Apr 19, 2023
Accepted:
Dec 12, 2023
DOI:
https://doi.org/10.15290/bsp.2024.29.01.18
Keywords
burden of proof
,
principle of cooperation
,
tax relief
© 2024 Leonard Etel et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.