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The Centre of Tax Documentation and Studies has participated in following educational projects:

EUCOTAX (European Universities COoperating on TAXes) is a common initiative of a few European universities, established on the basis of a tax law professors' "gentlemen agreement". Its aim is to carry out educational activities and to conduct researches within the scope of European Union and comparative aspects of tax law.

As a part of Wintercourse, students from different countries prepare M.A. theses regarding a subpart of the general issue, taking into consideration regulations being in effect in their home country.

M.A. theses constitute a base to draw legal comparative conclusions and to prepare a comparative report. Legal comparative conclusions are formed during an intensive week, with the participation of students from all cooperating universities.

The Centre of Tax Documentation and Studies has taken part in an EUCOTAX project since 2010. In April 2010 thee students of the Faculty of Law and Administration of the University of Lodz, in charge of Ms Małgorzata Sęk, participated in an international conference – Eucotax Wintercourse in Uppsala (Sweden), whereas in 2011 students took part in a seminar in Rome (Italy). In 2012 a jubilee – 20th Eucotax Wintercourse took place in Lodz (read more – conferences and seminars ). In 2013 students were hosted in Osnabrücku (Germany), in 2014 in Paris, in 2015 in Barcelona and in 2016 in Vienna.

This project concerns a research on special tax zones in different countries. The main question of the research is: What are the STZ tax benefits today and in the future? The projekt is participated by over 11 universities from all over the world. It is coordinated by IBFD in Amsterdam. The Centre is reprezented by Dr. Ziemowit Kukulski and Mrs. Aneta Nowak-Piechota. The first phase of this project was crowned by a two-days STZ seminar in Vigo (Spain), between 28 and 29 April 2016. In 2017 a seminar is taking place in Rotterdam (the Netherlands).

A program of the seminar in Rotterdam

As part of this project between 24th and 26th November 2010 the Centre of Tax Documentation and Studies organized, in cooperation with the Social Insurance Law Department (University of Lodz, Poland) and the Competence Centre for Pension Research (University of Tilburg, the Netherlands), an international student conference: "International Study Course on Pensions 2010".

The aim of the conference was to compare the pension systems of Poland and the Netherlands and tax results of their functioning in the light of national, international and European Union law. In the conference participated students and academics from the University of Tilburg, the University of Maastricht, the University of Lodz and employees of the European Commission.

It is a project, funded as part of a programme LLP - Erasmus Curriculum Development (partners of the University of Lodz in this project are: Fachhochschule für angewandtes Management (Germany, Erding), Institut d'enseignement supérieur et de recherche en alimentat (France, Marcy l'Etoile), the University of Crete (Greece, Rethymno), the University of London (Great Britain, Londyn).

The aim of the project is to develop and prepare a common master and doctoral study programme - "Governance for Sustainable Development".

The long term goal of the project is to implement the study programme at the universities engaged in the project and to enable the students from Europe and from outside of Europe to carry out the programme.

The Centre is engaged in preparation of two pillars of the project: Political Stability and Regulatory Quality and Anti-corruption.


  • Research regarding European Union tax law within the scope of corporate income tax in European Union countries (2000-2002, Project 045/HO/2000/18)
  • Research concerning the problems of implementation of European Union law within the scope of value added tax and excise tax in an after-accession period (2005-2008; Project 1 HO2A 060 28)
  • Research concerning interpretation of tax law in judicature (2000-2002; Project 456/HO2/2000/18).
  • Research on Tax Ordinance (especially in 2005)
  • Research about the protection of taxpayers' rights, which part was an international tax conference "Taxpayer Protection. Tax Policy" (2008) and a book "„Protection of Taxpayer's Rights", whose editors and authors of the general report are workers of the Centre (prof. W. Nykiel, Ms M. Sęk) (2007/2008)
  • Research on the neutrality of debt financing in Polish tax law system in the light of European Union law, which were finished by publication in Studi Tributari Europei - "Polish equity and debt financing regime in the light of neutrality principle, EC tax law and ECJ case-law", authors: prof. W. Nykiel, Dr Z. Kukulski, Mr M. Wilk;


  • Prepared opinions regarding proposed changes to tax law (inter alia concerning a project of Tax on Goods and Services Act, a project of changes in Tax Ordinance Act, an amendment of Executive Procedure in Administration Act)
  • Assessed regulation being in force (inter alia by preparation of Reports concerning the state of tax law)
  • Prepared a project "Balance law and tax accountancy" (commissioned by the Ministry of Finance)
  • Prepared projects of provisions (e.g. of Tax Ordinance)
  • Established a cooperation with the Ministry of Finance of Bulgaria and Albania (in 2000). As a part of the cooperation the Centre carried out training activities. Trainings were meant for the need of tax administration of Balcan countries. They concerned general issues regarding a reform of tax systems and selected topics connected with taxation of income, as well as consumption taxes.