Stosunek prawnopodatkowy a handel elektroniczny
Stosunek prawnopodatkowy a handel elektroniczny
Author(s): Edward JuchniewiczSubject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Uniwersytetu Gdańskiego
Summary/Abstract: The specificity of e-commerce is that it concerns legal relations taking place in cyberspace (the Internet). The essence of cyberspace is complicated in itself and has unique features. The Author of the paper analyzes fiscal legal relationships and outlines problems related to the taxation of e-commerce.
Journal: Gdańskie Studia Prawnicze
- Issue Year: 2/2019
- Issue No: 42
- Page Range: 371-384
- Page Count: 14
- Language: Polish