The Influence of Brexit on Border Taxes in Poland

cris.legacyid	6077
cris.virtual.journalance	#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalance	ff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.pl	The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. This research problem determined in such a way is considered from the point of view of the possible legislative consequences as well as the application of provisions regulating the structural elements of border taxes. The author formulated the thesis that the exit of the United Kingdom from the European Union will be an event that will significantly affect the changes in tax and customs qualification of the exchange of goods between Poland and that country.
dc.contributor.affiliation	The University of Zielona Góra
dc.contributor.author	Andrzej Gorgol
dc.date.accessioned	2025-07-25T16:24:03Z
dc.date.available	2025-07-25T16:24:03Z
dc.date.issued	2019
dc.date.published	6/2019
dc.description.issue	2
dc.description.physical	240–252
dc.description.volume	11
dc.identifier.doi	10.7206/kp.2080-1084.308
dc.identifier.issn	2080-1084
dc.identifier.uri	https://repozytorium.kozminski.edu.pl/handle/item/2235
dc.language	en
dc.relation.ispartof	Krytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages	240–252
dc.rights	CC-BY-4.0
dc.subject	brexit
dc.subject	tax law
dc.subject	excise
dc.subject	custom
dc.subtype	Original
dc.title	The Influence of Brexit on Border Taxes in Poland
dc.type	Article
dspace.entity.type	Publication

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