- Tytuł:
- The Concept of Subjective Rights in Tax Law
- Autorzy:
- Munnich, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/2082956.pdf
- Data publikacji:
- 2021
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
subjective rights
constitutional subjective rights of a taxpayer
taxpayer
overpayment
statute of limitations
VAT refund - Opis:
- The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.
- Źródło:
-
Krytyka Prawa. Niezależne Studia nad Prawem; 2021, 13, 2; 111-129
2080-1084
2450-7938 - Pojawia się w:
- Krytyka Prawa. Niezależne Studia nad Prawem
- Dostawca treści:
- Biblioteka Nauki
Artykuł