WRITE-OFF OF TAX ARREARS JUSTIFIED BY IMPORTANT ECONOMIC INTERESTS OF THE TAXPAYER
Ładowanie...
Data
2023
Inny tytuł
Typ
Artykuł recenzyjny
Redaktor
dc.contributor.advisor
Dyscyplina PBN
Ekonomia i finanse
Czasopismo lub seria
International Journal of Legal Studies ( IJOLS )
ISSN
2543-7097
2544-9478
2544-9478
ISBN
DOI
10.5604/01.3001.0054.2782
Strona internetowa
Wydawca
Wydawca
Wydanie
Numer
Strony od-do
Tytuł monografii
item.page.defence
Tytuł tomu
Opis
Rodzaj licencji
Abstrakt (en)
According to Article 67a of the Tax Code, the tax authority may write off a tax arrearage in a situation justified by important interests of the taxpayer or the public interest. Decisions to grant relief from tax liabilities are within the discretion of the tax authority, but cannot be arbitrary. It should be remembered that the public interest is not necessarily the same as the fiscal interest. It is in the public interest for taxpayers to regain financial self-reliance. The institution of remis sion is an exceptional provision, as it allows tax authorities to remit tax arrears or interest only in exceptional cases justified by important interests of the taxpayer or the public interest. The legislature left it to the tax authorities to assess whether such grounds exist. Therefore, there is no basis for granting relief unless it is supported by "important interests of the taxpayer" or "public interest.".