Temat: tax overpayment - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Ruling as a form of settlement of an individual tax case: Considerations exemplified by tax overpayment
Autorzy:: Drozdek, Adam
Powiązania:: https://bibliotekanauki.pl/articles/1590759.pdf
Data publikacji:: 2020
Wydawca:: Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:: ruling
tax proceedings
tax overpayment
Opis:: The ruling on the application of tax overpayment is a formal act which does not prejudge the existence of tax arrears, but which provides information on the way the payment is credited. The credit is legally binding. Therefore, the ruling on the credit only confirms that it has been effected. The amount of the tax liability or arrears shall not be verified in the credit decision. The amounts shall be fixed or determined in accordance with their respective procedures. The ruling is a formal condition for the overpaid tax to be credited against outstanding and current tax liabilities. The ruling has legal effects in the sense that as for the date of crediting the overpayment, tax arrears no longer exist.
Źródło:: Studia Administracyjne; 2020, 12; 5-16
2080-5209
2353-284X
Pojawia się w:: Studia Administracyjne
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: The taxpayer’s claim under the tax law relationship of a tax overpayment
Autorzy:: Drozdek, Adam
Powiązania:: https://bibliotekanauki.pl/articles/1963638.pdf
Data publikacji:: 2021
Wydawca:: Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:: tax claim
tax overpayment
taxpayer
tax
Opis:: The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax law relationship of a tax overpayment. The institution of crediting overpayments towards tax arrears and current obligations is a special type of tax claims securing the exercise of the rights of taxable entities under the tax law relationship. The basic research method used for the purposes of the analysis undertaken in this publication is a comprehensive analysis of the normative status of the issues analysed and of selected views of legal commentators and of judicial and administrative decisions.
Źródło:: Acta Iuris Stetinensis; 2021, 33; 27-42
2083-4373
2545-3181
Pojawia się w:: Acta Iuris Stetinensis
Dostawca treści:: Biblioteka Nauki

Artykuł

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