Vol. 50 No. 3 (2022): Review of European and Comparative Law

Tax Incentives for Food Donations – a General Overview

Marcin Burzec, Ewa Kowalewska

7-24

published: 2022-09-09

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The EU proposal for a Carbon Border Adjustment Mechanism: an advanced tool to combat ‘carbon leakage’ , a new EU own resource of ‘moral suasion’ for third Countries?

Gianluca Selicato

25-37

published: 2022-09-09

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The Role of Energy Taxation in Terms of Achieving Climate Neutrality

Dóra Lovas

39-59

published: 2022-09-09

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The Alignment of Taxation and Sustainability : might the Digital Controls of Non-Financial Information Become a Universal Panacea?

Maria Amparo Grau Ruiz

61-83

published: 2022-09-09

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Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

Beata Kucia-Guściora, Rafał Piszel

85-108

published: 2022-09-09

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The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case

Lucrezia Valentina Caramia

109-127

published: 2022-09-09

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Personal Income Tax Law Changes and the Impact on Family Budget in Albania

Imelda Sejdini

129-144

published: 2022-09-09

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Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?

Petra Hrubá Smržová

145-161

published: 2022-09-09

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Tax changes in the Czech Republic in the COVID-19 pandemic

Taťána Zelenská, Jana Bellová

163-179

published: 2022-09-09

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Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic

Péter Bordás

181-199

published: 2022-09-09

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Regional investment aid in Poland and Czechia

Dominika Wróblewska

201-218

published: 2022-09-09

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The Proposed Polish Advertisement Levies – An Efficient Source of Public Income or Instruments of the Political Battle?

Michalina Duda-Hyz

219-237

published: 2022-09-09

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A Gloss to the Judgment of the Appellate Court in Warsaw of 28 May 2013 (VI Aca 785/13)

Hanna Witczak

239-258

published: 2022-09-09

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