TY  - CHAP
U1  - Teil eines Buches
A1  - Krzywon, Adam
ED  - Litwińczuk, Hanna
ED  - Cieślak, Rafał
T1  - Polski Ład a konstytucyjny standard tworzenia prawa podatkowego
T2  - Tributum tolerabile ac facile? Księga jubileuszowa dedykowana Profesor Elżbiecie Kornberger-Sokołowskiej
N2  - At the beginning of 2022, a tax law reform, the so-called Polish Deal, was implemented, significantly changing the regulations of personal income taxation. However, the process surrounding the implementation of the reform causes considerable constitutional concerns. This article argues that the new law was not adequately prepared and came into force in breach of the constitutional tax law-making standards.
Y1  - 2023
SN  - 978-83-8328-600-6 (print) ; 978-83-8358-177-4 (e-book)
SB  - 978-83-8328-600-6 (print) ; 978-83-8358-177-4 (e-book)
SP  - 219
EP  - 228
PB  - Wolters Kluwer Polska
CY  - Warsaw
ER  -