Krytyka Prawa. Niezależne studia nad prawem

The Influence of Brexit on Border Taxes in Poland

Gorgol, Andrzej

Uniwersytet Zielonogórski

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The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. Such determined research problem is considered from the point of view of 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.


Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 11 
Issue 2 
Issue date 2019 
Type Article 
Language en
Pagination 240-252
DOI 10.7206/kp.2080-1084.308
ORCID Gorgol, A.: 0000-0002-4313-4426
ISSN 2080-1084
eISSN 2450-7938