"(...) prawo podatkowe charakteryzuje się istotnym, ponadprzeciętnym poziomem rozbieżności interesów stron stosunków prawnych. To wszystko powoduje, że dyskurs prawniczy w tej dziedzinie prawa jest współcześnie dosyć intensywny. Trzeba przy tym zauważyć, że pewne problemy mają charakter bardziej znaczący od innych; na nich ogniskuje się uwaga środowiska podatkowego na czas dłuższy. Opracowanie, które oddajemy do rąk Czytelnika, poświęcone jest takiej właśnie kategorii węzłowych problemów wykładni i stosowania prawa podatkowego".

Ze wstępu prof. dr. hab. Bogumiła Brzezińskiego

W publikacji omówiono m.in. zagadnienia:

nadpłaty podatku,

doręczeń,

pełnomocnictw,

reprezentacji i reklam,

cen transferowych,

nieodpłatnych świadczeń,

klauzul unikania opodatkowania,

opodatkowania usług niematerialnych,

świadczeń złożonych,

usług medycznych,

handlu złomem,

dostawy terenów budowlanych,

budowli w podatku od nieruchomości,

pojęcia przedsiębiorstwa i jego zorganizowanej części w prawie podatkowym.

W opracowaniu uwzględniono orzecznictwo podatkowe sądów oraz poglądy wyrażone w doktrynie prawa podatkowego. Zarekomendowano ponadto rozwiązania istniejących problemów interpretacyjnych i ukazano ich praktyczne konsekwencje.

Adresaci:

Książka przeznaczona jest dla praktyków: profesjonalnych pełnomocników (doradców podatkowych, radców prawnych i adwokatów), sędziów oraz pracowników organów podatkowych. Zainteresuje także teoretyków prawa podatkowego. Będzie przydatna również osobom przygotowującym się do egzaminów na doradcę podatkowego i studentom prawa.

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