Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Ziemowit Kukulski; Małgorzata Sęk; Hubert Hamaekers; Vladimír Babčák; Philip Baker; María Cruz Barreiro Carril; Radu Bufan; Natalia  Șvidchi; Dániel Deák; Caroline Docclo; Peter Essers; Jan J.P. de Goede; Daniel Gutmann; Pedro M. Herrera; Michael Lang; Jörg Manfred Mössner; Pasquale Pistone; Kees van Raad; Michal Radvan; Wolfgang  Schön; Stafford Smiley; Tan Yusen; Edoardo Traversa; Cristina Trenta; Antonio Felice Uricchio; Anna Vartašová; Stef van Weeghel; Bertil Wiman

doi:10.18778/8331-399-3

Challenges of Contemporary Tax Law

Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Ziemowit Kukulski (ed)

University of Lodz, Faculty of Law and Administration, Department of Tax Law

https://orcid.org/0000-0003-2843-8170 (unauthenticated)

Małgorzata Sęk (ed)

University of Lodz, Faculty of Law and Administration, Department of Tax Law

https://orcid.org/0000-0002-6251-2031 (unauthenticated)

ISBN (e-book)

ISBN-13 (15) 978-83-8331-400-6

ISBN

ISBN-13 (15) 978-83-8331-399-3

DOI: https://doi.org/10.18778/8331-399-3

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: January 20, 2026 — Updated on December 23, 2024

Categories: Law, Open Access

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Professor Włodzimierz Nykiel celebrated his seventieth birthday in 2021. This is a perfect opportunity to thank the Jubilarian for his scientific and academic activities to date. The Editors of this jubilee book – Professor’s long-term associates at the Tax Law Department of the Faculty of Law and Administration of the University of Lodz, the Centre of Tax Documentation and Studies and the Foundation Centre of Tax Documentation and Studies – also have their own personal reasons to be grateful to the Jubilarian.

The scientific and academic biography of Professor Włodzimierz Nykiel is very rich, and international cooperation is an extremely important element thereof. The Jubilarian has always highly valued contacts with other centers and scientific circles, which allowed to build an international reputation of the Lodz school of tax law including the Tax Law Department and the Centre. For these reasons, as the Editors of the book, we decided that it should be divided into two volumes. The authors of the first part are eminent representatives of the Polish tax and financial law academia and practice. The second volume consists of studies prepared by foreign friends and colleagues of the Jubilarian – outstanding representatives of tax law academia and practice from other countries.

The book was born in turbulent times: of the COVID-19 pandemic and the war in Ukraine, just beyond Poland’s eastern border. Although most of the texts were submitted in 2021, editorial and publishing works could not be completed before the Professor’s seventieth birthday, therefore some of the observations made by the Authors may have slightly lost their topicality. In the meantime, the Professor’s seventieth birthday (December 2021) coincided with the twenty-fifth anniversary of the Centre of Tax Documentation and Studies, founded and headed by the Professor (December 2022), and the fiftieth scientific work anniversary of the Professor (October 2023).

We hope that this book, finally submitted for printing in 2023 and thus associated with three jubilees important for Professor Nykiel, will be a source of scientific inspirations for its Readers.

Editors

Preface

Ziemowit Kukulski, Małgorzata Sęk

DOI: https://doi.org/10.18778/8331-399-3.01

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Prof. Hab. Dr. Włodzimierz Nykiel, Dr. h.c.

Ziemowit Kukulski, Małgorzata Sęk

DOI: https://doi.org/10.18778/8331-399-3.02

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Bibliography of Scientific Achievements 1977–2022

Ziemowit Kukulski, Małgorzata Sęk

DOI: https://doi.org/10.18778/8331-399-3.03

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Supervised Doctoral Theses

Ziemowit Kukulski, Małgorzata Sęk

DOI: https://doi.org/10.18778/8331-399-3.04

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Prof. Wlodzimierz Nykiel 70: From Cooperation to Friendship

Hubert Hamaekers

DOI: https://doi.org/10.18778/8331-399-3.05

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Parallels of the Development of Tax Law in Slovakia

Vladimír Babčák

DOI: https://doi.org/10.18778/8331-399-3.06

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Polish Tax Cases before the European Court of Human Rights

Philip Baker

DOI: https://doi.org/10.18778/8331-399-3.07

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Problems Raised by DAC 6 concerning Taxpayer’s Rights and Fundamental Freedoms. Particular Reference to DAC 6 Implementation in the Spanish Legal Order

María Cruz Barreiro Carril

DOI: https://doi.org/10.18778/8331-399-3.08

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Some Considerations about the Practical Importance of CJEU Judgements

Radu Bufan, Natalia Șvidchi

DOI: https://doi.org/10.18778/8331-399-3.09

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Release from the Pressure of the EU Competition Law

Dániel Deák

DOI: https://doi.org/10.18778/8331-399-3.10

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The Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treaty

Caroline Docclo

DOI: https://doi.org/10.18778/8331-399-3.11

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The Importance of the Tax System for the Rule of Law. The Dutch Childcare Allowance Scandal as an Example of a Violation of the Rule of Law in a Constitutional Democracy

Peter Essers

DOI: https://doi.org/10.18778/8331-399-3.12

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Some Policy Reflections on Art. 12B UN Model on Automated Digital Services. A Reasonable Alternative?

Jan J.P. de Goede

DOI: https://doi.org/10.18778/8331-399-3.13

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The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?

Daniel Gutmann

DOI: https://doi.org/10.18778/8331-399-3.14

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Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective)

Pedro M. Herrera

DOI: https://doi.org/10.18778/8331-399-3.15

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Interpretation of Double Taxation Conventions – The Judgement of the German Federal Fiscal Court (Bundesfinanzhof) in the Light Designer Case

Michael Lang

DOI: https://doi.org/10.18778/8331-399-3.16

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Interpretation of Double Tax Convention – a Still Controversial Topic

Jörg Manfred Mössner

DOI: https://doi.org/10.18778/8331-399-3.17

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A Constructive Criticism on Turnover Taxes

Pasquale Pistone

DOI: https://doi.org/10.18778/8331-399-3.18

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Challenges in Teaching Tax Treaties

Kees van Raad

DOI: https://doi.org/10.18778/8331-399-3.19

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Specifics of Tax Law Drafting on Selected Issues from the Czech Republic

Michal Radvan

DOI: https://doi.org/10.18778/8331-399-3.20

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Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity

Wolfgang Schön

DOI: https://doi.org/10.18778/8331-399-3.21

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The U.S. – Poland Income Tax Treaty

Stafford Smiley

DOI: https://doi.org/10.18778/8331-399-3.22

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A Case Study to the Tax Arrangements Concerning China’s Biggest Investment Project in Poland

Tan Yusen

DOI: https://doi.org/10.18778/8331-399-3.23

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New Own Resources for the EU Budget: Good Old Taxes Could also Do the Job

Edoardo Traversa

DOI: https://doi.org/10.18778/8331-399-3.24

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Reflections on the Italian Tax Judiciary System from the Perspective of the European Convention on Human Rights

Cristina Trenta

DOI: https://doi.org/10.18778/8331-399-3.25

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The Taxation of Artificial Intelligence between New Taxes and Additional Incentives

Antonio Felice Uricchio

DOI: https://doi.org/10.18778/8331-399-3.26

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Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group

Anna Vartašová

DOI: https://doi.org/10.18778/8331-399-3.27

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Reflections on Separate Enterprise vs. Formulary Apportionment

Stef van Weeghel

DOI: https://doi.org/10.18778/8331-399-3.28

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Tax Aspects of Leaving the European Union

Bertil Wiman

DOI: https://doi.org/10.18778/8331-399-3.29

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How to Cite

Kukulski, Ziemowit, and Małgorzata Sęk, eds. 2024. Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II. Poland: Lodz University Press. https://doi.org/10.18778/8331-399-3.

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