O nadużyciu artykułu 82 § 2 Ordynacji podatkowej i jego procesowych skutkach

• Authors: Bogumił Brzeziński

Title variants

EN

ON THE ABUSE OF ARTICLE 82 SECTION 2 POLISH GENERAL TAX LAW (1997) AND ITS PROCEDRAL IMPLICATIONS

• Languages of publication: PL

Abstracts

EN

General tax law provides a number of legal instruments for the collection of information by the tax administration. One possibility is to request information from the entities which are parties to civil law agreements with the taxpayer. This article aims to reveal and analyze some improper practices of the tax administration in this field.

Keywords

EN

POLISH GENERAL TAX LAW; COLLECTION OF INFORMATION

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 3
• Pages: 49-54

Contributors

author

Bogumił Brzeziński