Olesiak, J. and Pajor, Łukasz 2019. The subject of the tax succession and the merger of companies – gloss to the supreme Administrative Court Judgement of 8 September 2016, II FSK 2210/14. Studia Prawno-Ekonomiczne. 112, (Nov. 2019), 169–177. DOI:https://doi.org/10.26485/SPE/2019/112/10.