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World Journal of VAT/GST Law Volume 1, 2012 - Issue 1
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Original Articles

The impact of CIT grouping on transfer pricing issues in VAT

(Judgment of the Supreme Administrative Court (Naczelny Sąd Administracyjny) of 28 November 2011, ref no I FSK 155/11 and preceding judgment of the Voivodship Administrative Court in Poznań (Wojewódzki Sąd Administracyjny w Poznaniu) of 23 September 2010, ref no I SA/Po 522/10)

Małgorzata Sęk PhD candidate and assistant professor in the Tax Law Department, Faculty of Law and Administration, University of Łódź, Poland.
Pages 115-119 | Published online: 07 May 2015
 
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