- Tytuł:
-
System monitorowania przewozu drogowego i kolejowego niektórych towarów (SENT) – eksplikacja de lege lata
A system for monitoring road and rail transport of some goods (SENT) – de lege lata explication - Autorzy:
- Macudziński, Mariusz
- Powiązania:
- https://bibliotekanauki.pl/articles/955656.pdf
- Data publikacji:
- 2020
- Wydawca:
- Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
- Tematy:
-
prawo
prawo gospodarcze
bezpieczeństwo finansowe
uszczelnianie systemu podatkowego
kontrola
narzędzia informatyczne
sankcje
law
economic law
financial security
tax system sealing
inspection
IT tools
penalties - Opis:
- This publication presents the current legal status in the area of using one of many IT tools for sealing the tax system, which is the monitoring system for road and rail transport of some goods, called the SENT system. The study presents the main assumptions of the provisions of the Act, including the obligations of “sensitive goods” trading participants and control powers of the organs of the National Tax Administration. The standards of the road monitoring system, its technical requirements and characteristics were thoroughly assessed and, what is more, the key role that it currently plays in the Polish tax system was indicated. The issues related to criminal liability borne by entities obliged to pay for failure to comply with the obligations resulting from the application of the Act in question, have not been disregarded.
- Źródło:
-
Studia Administracji i Bezpieczeństwa; 2019, 7; 25-41
2543-6961 - Pojawia się w:
- Studia Administracji i Bezpieczeństwa
- Dostawca treści:
- Biblioteka Nauki
Artykuł