PL EN


2018 | 47 | 25-40
Article title

Distinction criteria for fiscal torts

Title variants
Languages of publication
EN
Abstracts
EN
The author considers the issue of differentiation of fiscal torts. The author pays particular attention to the criterion of statutory threshold and an act of lesser significance. During the detailed analysis of both definitions, the author indicates deficits and drawbacks in terms of their statutory regulations. The critical comments allow the author to formulate proposals of changes in this normative area.
Year
Volume
47
Pages
25-40
Physical description
Contributors
  • University of Wroclaw
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-1eef6553-d7e5-4ce1-bd24-6a1b51f7f3a5
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