Kilka uwag o pojęciu obowiązku i zobowiązania podatkowego w Ordynacji podatkowej z 1934 roku

• Authors: Marek Kalinowski
• Languages of publication: PL

Abstracts

EN

The tax liability and the tax obligation are concepts of both the legal and judicial languages. They are frequently considered synonyms to the term tax legal relation. The subject matter of the article is to analyse the meaning they had in the 1934 Tax Ordinance Act. Particularly the author will attempt to reconstruct the meaning of these terms and consequently to determine, whether there are any grounds to determine, that these terms were used as synonyms of the term legal tax relation.

Keywords

tax liability, tax obligation, Tax Ordinance Act

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 4
• Pages: 9-21

Contributors

author

Marek Kalinowski