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Tytuł:
Angielska doktryna promissory estoppel a polska klauzula nadużycia prawa
The English doctrine of promissory estoppel and the Polish clause of abuse of law
Autorzy:
Halberda, Jan
Powiązania:
https://bibliotekanauki.pl/articles/923491.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
civil law
law of obligations
history of law
promissory estoppel
abuse of right clause
Opis:
The article discusses the problem of evolution and the premises used in applying the English concept known as promissory estoppel. The birth of this legal concept has been discussed on the example of the most important court cases, the so called leading cases, such as, among others, that of High Trees (1947) and Combe v. Combe (1951), in which it was lord Denning who adjudicated. In the article, the author also analyzes the general principles of invoking promissory estoppel. He indicates that in the course of a court trial it is necessary to prove the existence of a promise, on the basis of which the person who was promised something, while acting in accordance with the common sense, decided to withdraw and by undertaking certain definite steps ultimately suffered a loss, whereas withdrawal on the part of the person making a promise would be unjustified. The author of the paper made an effort to try to answer the question whether the abuse of right clause mentioned in Art. 5 of the Civil Code may be regarded as the Polish equivalent of promissory estoppel.
Źródło:
Krakowskie Studia z Historii Państwa i Prawa; 2014, 7, 2; 395-404
2084-4115
2084-4131
Pojawia się w:
Krakowskie Studia z Historii Państwa i Prawa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rozważania na temat represyjnych i prewencyjnych elementów odpowiedzialności odszkodowawczej na przykładzie instytucji odszkodowania karnego (punitive damages) w świetle orzeczenia Sądu Najwyższego oraz Trybunału Konstytucyjnego
Deliberations on the punitive and preventive elements of the liability for damages in light of the rulings of the Supreme Court and the Constitutional Tribunal
Autorzy:
Kochanowski, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/927080.pdf
Data publikacji:
2019-12-04
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
the law of obligations
liability for damages
punitive damages
the compensatory function of damages
Opis:
The verdict of the Supreme Court of 11 October 2013 (fi le I CSK 697/12) and the decision of the Constitutional Tribunal of 25 June 2015 (fi le SK 32/14) are discussed and their signifi cance for the understanding of punitive damages analysed. The main problem discussed in this paper is the question whether there is room under Polish law for punitive damages modelled a common law system and whether the adoption of this solution could possibly infl uence the basic premises constituting the liability for damages already adopted. The main focus has been put on the argumentation of the Supreme Court presented in its verdict regarding the possibility of enforcing by Polish courts a judgment in which a foreign court awarded punitive damages, and the arguments of the Constitutional Tribunal regarding the constitutionality of a legal provision establishing a possibility of fl at-rate damages, being awarded and increased in the event of the determination of guilt by the breaching party. Certain detailed provisions that are contradictory from the point of view of the fundamental assumptions underlying the liability for damages in Polish law and the laws of most European legal systems (and the German system in particular) are also examined. Further, a synthetic analysis of the positive and negative aspects of punitive damages identifi ed by other researchers is presented. This is followed by a mention of other institutions available under Polish law which may constitute an alternative to punitive damages, at least when it comes to the provision of an adequate preventive and punitive measure in the event of gross or culpable damage.
Źródło:
Studia Prawa Publicznego; 2017, 1 (17); 83-100
2300-3936
Pojawia się w:
Studia Prawa Publicznego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Shattering Myths: The Curious History of the Bulgarian Law of Obligations
Autorzy:
Radosveta, Vassileva,
Powiązania:
https://bibliotekanauki.pl/articles/902606.pdf
Data publikacji:
2020-03-11
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
Bulgarian Law of Obligations and Contracts
history of Bulgarian law
history of the Bulgarian law of obligations
influences of Bulgarian law
Italian Codice Civile
comparative legal history
patterns of legal change
myths in legal history
communist law of contract
Fascist law of contract
Bułgarskie prawo o zobowiązaniach i umowach
historia prawa bułgarskiego
historia bułgarskiego prawa zobowiązań
wpływy na prawo bułgarskie
włoski Codice Civile
porównawcza historia prawa
uwarunkowania zmian prawa
mity w historii prawa
komunistyczne prawo umów
faszystowskie prawo umów
Opis:
While Bulgarian scholars concur that Bulgaria’s Law of Obligations and Contracts, which was enacted in 1950 and which is still in force today following cosmetic changes in the early 1990s, is an original Bulgarian legal text, archival and comparative research shows that it is heavily based on the Italian Codice Civile of 1942. Why would a communist country seek inspiration in a country with a Fascist ideology? Exploring the reasons behind this legislative choice as well as the reasons why this ‘dark’ secret was buried for so long challenges traditional taxonomies of comparative law, reveals the peculiar patterns of legal change, including the key role of the legal scholar in the process, and demonstrates the power of comparative law in shattering myths in legal history.
Źródło:
Studia Iuridica; 2019, 82; 309-327
0137-4346
Pojawia się w:
Studia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zamówienia publiczne w Polsce a kodeks zobowiązań w latach 1933–1950
Public Procurement Reffering to Polish Code of Obligations in Time between 1933 to 1950
Autorzy:
Kowalski, Przemysław
Zemke-Górecka, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/621666.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
prawo zamówień publicznych, prawo umów, polski kodeks zobowią- zań 1933
government procurement law, contract law, Polish Code of Obligations 1933
Opis:
The formation of government procurement law during the Second Polish Republic ma- intained in inseparable connection with contract law. Such consistent development of those fields of law have been withhold in the early years of the Polish People’s Republic. It is generally emphasized that after 1948 the inadequacy of Polish Code of Obligations in relation to the new social and economical conditions became unmistakable. The ter- minal point of validity of the traditional understanding of “government procurement law” is marked as the date of entry into force of the centralized state planning in so- cialist economy Act of 19th April 1950. Independent contracts maintained only within the edge markets and on the margins of economic trade. The concept of “government procurement law” temporarily vanished from law and legal language. To summarize it must be noted that the legislations from the interwar years in the sphere of government procurement law are regarded as valuable creation of polish legislative theory.
Źródło:
Miscellanea Historico-Iuridica; 2015, 14, 1; 287-296
1732-9132
2719-9991
Pojawia się w:
Miscellanea Historico-Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Giustizia e diritti
Justice and rights
Autorzy:
Tafaro, Sebastiano
Powiązania:
https://bibliotekanauki.pl/articles/1046510.pdf
Data publikacji:
2020-10-26
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
Human Rights
Interpretation of law
roman law
ius civile
European law
obligations
tort law
Opis:
La proclamazione di diritti senza contestuale strumenti che ne assicurino l’effettività è fonte di crisi de diritto e della Giustizia. Occorre proporre un nuovo ‘modello’, per il quale il diritto ed il processo romano appaiono fonte di suggestioni e di spunti innovativi applicabili anche all’oggi. In particolare è inammissibile l’enfatizzazione dei ‘Trattati’ sino al punto di minacciare l’uomo e l’ambiente. Il diritto romano indica la via per impedire l’assoggettamento agli interessi economico- finanziari di pochi.
The proclamation of rights without contextual means to ensure. is not an effective source of justice and leads to a justice crisis. A new ‘model’ must be proposed , which sees the Roman law and process as a source of innovative suggestions and ideas that apply to the present. In particular, it is important to emphasize the ‘Treaties’ as threatening to man and the environment. The Roman law indicates the way to prevent the underlying economic and financial reign of the few.
Źródło:
Zeszyty Naukowe KUL; 2017, 60, 3; 179-200
0044-4405
2543-9715
Pojawia się w:
Zeszyty Naukowe KUL
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Generalna zasada kauzalności – czy rzeczywiście przebrzmiały spór?
Autorzy:
Marcin, Olechowski,
Powiązania:
https://bibliotekanauki.pl/articles/902758.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
civil law
contract law
obligations
cause
abstract undertaking
freedom of contract
Opis:
In 1952 Witold Czachórski posited as a general principle of Polish contract law that legal actions leading of a transfer of wealth require for their validity a proper cause; the rule was construed as a mandatory one and precluded the creation of abstract obligations unless expressly permitted by law. Czachórski’s theory was underpinned by an in-depth analysis of the entire body of civil law, as well as axiological considerations that emphasized the need to control contractual fairness (Section 1). After 40 years of largely uncontroverted acceptance the rule was abruptly abandoned by the Supreme Court on grounds of freedom of contract (Section 2). Despite its fundamental nature, this change was not accompanied by any in-depth discussion in legal doctrine (Section 3). While unsatisfactory on a theoretical level, it seems in retrospect that this was, at a time of systemic transformation to a liberal market economy, a pragmatic and perhaps inevitable approach that served to further the newly re-established principle of freedom of contract. Paradoxically, however, with the contemporary shift to a more control-oriented approach to freedom of contract it would not be entirely surprising to see a rebirth of the role of cause and of Czachórski’s theory some time in the future (Section 4).
Źródło:
Studia Iuridica; 2016, 64; 113-124
0137-4346
Pojawia się w:
Studia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Obce przepisy wymuszające swoje zastosowanie. Glosa do wyroku Trybunału Sprawiedliwości Unii Europejskiej z dnia 18 października 2016 r. w sprawie C-135/15 Republika Grecji przeciwko Grigoriosowi Nikiforidisowi
Third countries’ overriding mandatory rules
Autorzy:
Wowerka, Arkadiusz
Powiązania:
https://bibliotekanauki.pl/articles/782432.pdf
Data publikacji:
2019
Wydawca:
Wydawnictwo Uniwersytetu Śląskiego
Tematy:
conflict of law rules relating to contractual obligations
Article 9 (3) Rome I Regulation
foreign overriding mandatory provisions
substantive law level consideration as a matter of fact
Opis:
This commentary examines the judgement of the CJEU of 18 October 2016 in case C-135/15 Republik Griechenland v. Grigorios Nikiforidis. The judgement in question concerns the issue of treatment of foreign overriding mandatory provisions under the Article 9(3) of Regulation No 593/2008. This topic is the subject to a great deal of controversy and academic discussion. The ECJ concluded that the mentioned provision must be interpreted as precluding overriding mandatory provisions other than those of the State of the forum or of the State where the obligations arising out of the contract have to be or have been performed from being applied, as legal rules, by the court of the forum, but as not precluding it from taking such other overriding mandatory provisions into account as matters of fact in so far as this is provided for by the national law that is applicable to the contract pursuant to the Regulation. This interpretation is not affected by the principle of sincere cooperation laid down in Article 4(3) TEU. In this respect the judgement of CJEU brings significant clarification on the question, whether a court of the forum can have regard to foreign overriding mandatory provisions, which do not belong to the legal system of the country of performance of the contract on the level of the applicable substantive law. However, there are still questions arising under Article 9(3) of Rome I Regulation, which need to be clarified.
Źródło:
Problemy Prawa Prywatnego Międzynarodowego; 2019, 25; 91-106
1896-7604
2353-9852
Pojawia się w:
Problemy Prawa Prywatnego Międzynarodowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zapobieganie handlowi ludźmi i jego zwalczanie jako obowiązek państw członkowskich Unii Europejskiej
Prevention and elimination of human trafficking as an obligation the Member States of the European Union
Autorzy:
Szczerba-Zawada, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/957035.pdf
Data publikacji:
2016
Wydawca:
Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
Tematy:
Przestrzeń wolności
bezpieczeństwa i sprawiedliwości
zwalczanie handlu ludźmi
prawo Unii Europejskiej
odpowiedzialność państwa członkowskiego
space of freedom
security and justice
prevention of human trafficking
elimination of human trafficking
EU law, obligations of EU member states
Opis:
One of the aims of the European Union is to create a common space of freedom, security and justice for its citizens and for legally residing citizens of third countries. The means are regulations to guarantee an appropriate level of security after the lifting of border controls on EU internal borders, including regulations to prevent human trafficking. Legislation by EU authorities in this field is binding not only for UE institutions, services and agencies, but also for the member states. All the national authorities – in the legislative, judicial and executive branches – are bound by EU legislation and hence they become elements of a supranational system of power. The article analyzes the nature and extent of obligations the member states have in the light of EU laws on the prevention and elimination of human trafficking.
Źródło:
Studia Administracji i Bezpieczeństwa; 2016, 1; 123-133
2543-6961
Pojawia się w:
Studia Administracji i Bezpieczeństwa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Publicznoprawny obowiązek zawierania umów cywilnoprawnych przez przedsiębiorstwa energetyczne
Autorzy:
Kurzawa, Angelika
Powiązania:
https://bibliotekanauki.pl/articles/617278.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
civil law contract
public law obligations of energy companies
energy companies
freedom of contract
civil law dispute
the President of the Energy Regulatory Office
administrative decision
umowy cywilnoprawne
publicznoprawne obowiązki przedsiębiorstw energetycznych
przedsiębiorstwa energetyczne
swoboda zawierania umów
spór cywilnoprawny
Prezes Urzędu Regulacji Energetyki
decyzja administracyjna
Opis:
Energy companies provide services in the field of public utilities, such as sales, or the provision of transmission or distribution services for fuels and energy. Therefore, the Energy Law Act obliges energy companies to conclude civil law contracts related to the provision of these services. In the event of refusal to conclude such an agreement, the dispute arising from this is determined by the President of the Energy Regulatory Office by way of an administrative decision.
Przedsiębiorstwa energetyczne świadczą usługi z zakresu użyteczności publicznej, jak np. sprzedaż czy świadczenie usług przesyłania lub dystrybucji paliw i energii. W związku z tym ustawa – Prawo energetyczne nakłada na przedsiębiorstwa energetyczne obowiązek zawierania umów cywilnoprawnych związanych ze świadczeniem tych usług. W przypadku odmowy zawarcia takiej umowy powstały na tym tle spór rozstrzyga Prezes Urzędu Regulacji Energetyki w drodze decyzji administracyjnej.
Źródło:
Studenckie Zeszyty Naukowe; 2018, 21, 36
1506-8285
Pojawia się w:
Studenckie Zeszyty Naukowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Instytucja niesłusznego zbogacenia w polskim Kodeksie zobowiązań z 1933 r. na tle współczesnych kodyfikacji
Autorzy:
Halberda, Jan
Powiązania:
https://bibliotekanauki.pl/articles/923467.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
interwar period law
the Second Polish Republic
a code of obligations
unjust enrichment
Opis:
The paper discusses the unjust enrichmennt as found in the Polish Code of Obligations of 1933. The discussion is conducted in a comparative way and makes allusions to other regulations of the time (those detectable in the ABGB, Code Civil, BGB, Obligationenrecht). It also makes reference to the solution accepted in the Polish Civil Code of 1964. What was discussed was the very construction of unjust enrichment as found in the aforementioned regulations (1), grounds for the claims (2), the scope within which the duty to return the enrichment applied (3), the nature of the claim – whether it was autonomous or subsidiary (4). In his final remarks, the author tried to assess the discussed institution as regulated in the Code of Obligations (5).
Źródło:
Krakowskie Studia z Historii Państwa i Prawa; 2012, 5, 4
2084-4115
2084-4131
Pojawia się w:
Krakowskie Studia z Historii Państwa i Prawa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Directive 2016/97 On Insurance Distribution (IDD) And Private International Law
Autorzy:
Fras, Mariusz
Powiązania:
https://bibliotekanauki.pl/articles/784165.pdf
Data publikacji:
2019
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
IDD, the loss of chance to become insured, information obligations, law applicable, third party of insurance
Opis:
Clear normative grounds for the information obligation are visible in the Directive (EU) 2016/97 of the European Parliament and of the Council of 20 January 2016 on insurance distribution (hereinafter: IDD). One of the challenges before insurance law is to answer the question whether and how one should sanction violations of disclosure obligations resulting in the absence of the desired insurance protection. In this aspect important legal problem is law applicable to the assessment of liability for violation of disclosure obligations by the insurer. The second important problem is law applicable to the assessment of liability for violation of disclosure obligations by third parties vis-a-vis the insurer. Some remarks concerning jurisdiction in matters relating to the loss of chance to become insured, have different practical implications.
Źródło:
Review of European and Comparative Law; 2019, 38, 3; 113-143
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Udział prawników poznańskich w pracach Komisji Kodyfikacyjnej RP nad ujednoliceniem prawa prywatnego w latach 1919-1939
Participation of Poznań lawyers in the works of the Codification Committee of the Republic of Poland on unifying private law in the years 1919-1939
Autorzy:
Kola, Jarosław
Powiązania:
https://bibliotekanauki.pl/articles/499668.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
kodyfikacja prawa prywatnego
kodeks zobowiązań
poznańscy prawnicy
private law codification
the Code of Obligations
Poznań lawyers
Opis:
W 2013 r. upłynęła 80. rocznica powstania Kodeksu zobowiązań – aktu prawnego, który do dzisiaj uchodzi za jeden z najdoskonalszych owoców polskiego prawoznawstwa. W związku z tą rocznicą autor podjął badania nad procesem kodyfikacji prawa prywatnego w okresie II RP. Celem opracowania jest podsumowanie i usystematyzowanie ustaleń polskiego prawoznawstwa w zakresie udziału prawników poznańskich w procesie ujednolicania prawa zobowiązań. W opracowaniu czytelnik odnajdzie obszerny przegląd bibliograficzny dotyczący zagadnienia, informacje na temat poznańskich prawników uczestniczących w pracach Komisji Kodyfikacyjej RP oraz funkcjach jakie w niej pełnili.
In 2013, we had the 80th anniversary of establishing the Code of Obligations - a legal act which even today is considered as the best creation of jurisprudence. Due to this anniversary, the author undertook to carry out research on the process of private law codification during the Second Republic of Poland. The aim of this article is to summarize and systematize the findings of Polish legal science on the participation of lawyers from Poznań in the process of unifying the contract law. The reader will find an extensive bibliographic review on this topic, information on Poznań lawyers participating in the works of the Codification Committee of the Republic of Poland and on their functions in the Committee as well.
Źródło:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM; 2013, 3; 59-68
2299-2774
Pojawia się w:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Siedziba rzeczywista spółki jako łącznik unijnego prawa prywatnego międzynarodowego
A Company’s Real Seat as the Connecting Factor in the EU Private International Law
Autorzy:
Wowerka, Arkadiusz
Powiązania:
https://bibliotekanauki.pl/articles/21151088.pdf
Data publikacji:
2021-06-19
Wydawca:
Wydawnictwo Uniwersytetu Śląskiego
Tematy:
companies
private international law of the UE
determination of the applicable law
law applicable to companies
torts
contractual obligations and insolvency of the company
jurisdiction
real seat as connecting factor
Opis:
The real seat is a recognised, although expressed in different terms, connecting factor of the EU international private law, relating to companies in they different legal relations. Under the regulations unifying particular areas of this law, relevant form the point of view of cross-border operations of companies, the real seat is the connecting factor determining the applicable law in the field of contractual and non-contractual obligations, and the company’s bankruptcy. Furthermore, it deretmines the jurusdiction for insolvency proceedings against the company, and i salso a jurisdictional connecting factor for general civil and commercial matters. The real seat connecting factor may also constitute a connecting factor determining the law applicable to company, accectable under the EU freedom of establishement.
Źródło:
Problemy Prawa Prywatnego Międzynarodowego; 2021, 28; 109-129
1896-7604
2353-9852
Pojawia się w:
Problemy Prawa Prywatnego Międzynarodowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A few words on the modification of the ruling in the part concerning compensatory damages
Kilka słów o modyfikacji orzeczenia w części dotyczącej kompensacji szkody
Autorzy:
Bróżek, Patrycja
Powiązania:
https://bibliotekanauki.pl/articles/29519214.pdf
Data publikacji:
2022
Wydawca:
Wydawnictwo Uniwersytetu Śląskiego
Tematy:
obligation to repair damages
modification of the decision
compensation
assignment of claims
debt relief
renewal (novation)
commutative obligations
criminal law
Opis:
An important issue that requires in-depth consideration in the context of the issue of enforcement of judgments on the obligation imposed on the perpetrator to compensate for the damage inflicted or to make reparation for the harm suffered by the aggrieved party is the issue of the possibility to modify them (change the manner, scope or even revoke them) in enforcement proceedings. This raises the question: Is the executing authority entitled to make any changes (and if so, what changes) to the part of the judgment that concerns the obligation to compensate for the damage or harm suffered? Whether or not on the grounds of criminal law it is permissible to apply the institutions regulated in Article 453 of the CC, that is, datio in solutum (the essence of which consists in the fact that an obligation expires if the debtor, with the creditor’s consent, performs another service in order to be released from it), as well as in Article 509 of the Civil Code, the so-called assignment of claims (under which the creditor may, without the debtor’s consent, transfer a claim to a third party, unless this would be contrary to the law, a contractual stipulation or the nature of the obligation) and in Article 365 of the CC, that is, alternate obligations, or even in Article 506 of the Civil Code, that is, renewal (novation)? Whether and which amendments, if any, may be made by the court on the basis of Article 13(1) of the EPC? How much influence does the will of the aggrieved party or the will of the offender have on the manner in which such an obligation is to be performed and any modification thereof? The issues outlined are, among others, the subject of a broader analysis within this publication.
Źródło:
Problemy Prawa Karnego; 2022, 6, 2; 1-18
0208-5577
2353-9712
Pojawia się w:
Problemy Prawa Karnego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Krajowa administracja skarbowa – nowa i lepsza jakość administracji podatkowej?
National Tax Administration ‑ new and better quality tax administration?
Autorzy:
Macudziński, Mariusz
Powiązania:
https://bibliotekanauki.pl/articles/956635.pdf
Data publikacji:
2018
Wydawca:
Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
Tematy:
prawo
prawo finansowe
organy administracji
postępowanie podatkowe
prawa i obowiązki podatników
law
financial law
administration authorities
tax treatment
rights and obligations of taxpayers
Opis:
The present publication is orientated towards familiarising the current law situation with regard to the most important competencies and tasks of the new fiscal apparatus – the National Tax Administration which came into existence on 1st March 2017. Central issues were discussed there dealing with the range of the tax authorities’, the custom authorities’ and the tax auditors’ existing competencies combined with some new tasks charged by the legislator for the new authorities of the National Tax Administration. Although the law changes, that have been made on the basis of a general consideration, head towards the elimination of the negative phenomena in the field of tax law, they are significantly entering into area of the obliged entities’ rights and freedoms. The author indicates that, on the basis of the new regulation, some actions of the established National Tax Administration authorities may violate the fundamental procedural rights of taxpayers.
Źródło:
Studia Administracji i Bezpieczeństwa; 2017, 3; 31-48
2543-6961
Pojawia się w:
Studia Administracji i Bezpieczeństwa
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 37

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