Instytucja zabezpieczenia wykonania zobowiązań podatkowych i formy jej realizacji

Tax obligations use special protection of law security in order to guarantee carrying them out. Such a protection in Polish law is secured by an institution of carrying out obligations which is based on civil law. Its basic aim is to decrease the risk of a creditor, which is connected with not carrying out or not proper carrying out loads by a debtor. Tax law, taking as a role model solutions from civil law, uses its own securing institution which is regulated in the act of Tax Regulations. The securing performs accessory function according to execution itself, securing proceedings are proceedings special to executive proceedings. Tax regulations constitutes four possible forms (modes) of securing of carrying out tax obligations: securing tax payer's property in the form of executive proceedings regulations in administration, tacit mortgage, fiscal pledge and valid from 1 September this year form which is implemented by accepting by the tax organ, due to a motion of a party, securing of carrying out obligations described in a decision of a securing. The circumstances of establishing the securing will be certain activities of a person obliged to fulfill services. They can be established both before the deadline of tax paying (if the tax payer permanently does not pays demanded tax obligations or disposes the property in such a way that execution can be made difficult or impossible to carry out) and when the deadline of tax paying is already missed i.e when there is tax arrears.