Krytyka Prawa. Niezależne studia nad prawem
The Influence of Brexit on Border Taxes in Poland
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|
|ORCID||Gorgol, A.: 0000-0002-4313-4426|