- Tytuł:
- Enforceable Title as a Basis for Enforcement of Tax Liabilities
- Autorzy:
- Dalkowska, Anna
- Powiązania:
- https://bibliotekanauki.pl/articles/943302.pdf
- Data publikacji:
- 2016-09-26
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Opis:
- Effective enforcement of tax liabilities guarantees proper functioning of the state. The key role is played by the administrative enforceable title [Polish: tytuł wykonawczy], issued by the creditor, which constitutes the basis for initiation and implementation of enforcement proceedings. It is an official document constituting evidence of a taxpayer’s failure to meet an obligation in a timely manner, giving an enforcement authority the right to use coercive measures on that taxpayer. The aim of the article is to present the enforceable title, as a necessary basis for the administrative enforcement of tax claims to condition its compliance with the law regulations and attempt to answer the question: does the legal enforceable title in current law regulations guarantees the creditor realization of the public interest and the taxpayer the right to legal procedures for enforcement? Primarily, legal and comparative method based on the condition and operation of the law in force is used in the article.
- Źródło:
-
Financial Law Review; 2016, 1, 3; 1-11
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł