The authors claim that tax authorities cannot impose income tax on income from undisclosed sources (at a rate of 75%) when a taxpayer has declared the level of his income (at the level corresponding with the undisclosed amount) even if this taxpayer has not paid declared tax.
The author describes the evolution of the attitude of Belgian courts toward the protection of the taxpayer, who possesses a tax ruling incompatible with tax law regulations. Nowadays in the opinion of courts, the taxpayer can’t quote the tax ruling mentioned above. The evolution of jurisprudence was followed by changing tax law regulation.
The First World War brought a serious deterioration to Podlasie’s industry. During the Second Polish Republic, the region had several periods of economic prosperity, interrupted only by brief downturns of 1924 and 1928. As the capacity of internal market was limited, while Łódź and Bielsk posed strong competition, foreign markets, sometimes as exotic as Japan, China or South Africa, had to be sought...
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