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Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees

cris.lastimport.scopus2024-09-16T01:30:59Z
dc.abstract.enArticle 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the decision of the head of the local authority, the mayor. The provision of Article 13 of the Tax Ordinance is imprecise with respect to the jurisdiction of instances because it regulates the jurisdiction of the appellate authorities only with respect to decisions, leaving aside the issue of provisions. In practice, however, there is no doubt that the body appealing against decisions is also the body appealing against provisions.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorSylwester Bogacki
dc.contributor.authorVolodymyr Martyniuk
dc.date.accessioned2024-03-22T11:54:45Z
dc.date.available2024-03-22T11:54:45Z
dc.date.issued2022
dc.description.abstract<jats:p>Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the decision of the head of the local authority, the mayor. The provision of Article 13 of the Tax Ordinance is imprecise with respect to the jurisdiction of instances because it regulates the jurisdiction of the appellate authorities only with respect to decisions, leaving aside the issue of provisions. In practice, however, there is no doubt that the body appealing against decisions is also the body appealing against provisions.</jats:p>
dc.identifier.doi10.32084/tkp.4448
dc.identifier.issn2719-7379
dc.identifier.issn1899-7694
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/121
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofTeka Komisji Prawniczej PAN Oddział w Lublinie
dc.rightsCC-BY
dc.subject.entax authorities
dc.subject.enadministrative enforcement
dc.subject.entaxes and local fees
dc.titleSelected Tax Problems of Administrative Enforcement of Taxes and Local Fees
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.volume15