SCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR
Ładowanie...
Data
2019
Inny tytuł
Typ
Artykuł recenzyjny
Autorzy
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
10.5604/01.3001.0013.3250
Strona internetowa
Wydawca
Wydawca
Wydanie
Numer
Strony od-do
Tytuł monografii
item.page.defence
Tytuł tomu
Opis
Rodzaj licencji
Abstrakt (en)
The collector is obliged to collect and transfer the local or health resort tax to the compe-tent tax authority. His liability is limited only to the amounts of fees he collected and not which he paid to the account of the body. He is not responsible for unpaid fees, although he is obliged to collect them. This scope of responsibility of the collector limits the effec-tiveness of collecting fees and may expose the taxpayer to negative consequences. The collector, who does not perform his duties and does not charge any fees, cannot be held responsible under this law regulations nor with fiscal penal liability.