PL EN


Journal
2017 | 322 | 89-100
Article title

Instytucja udzielania ulg w spłacie zobowiązań z tytułu należności wynikających ze zwrotu środków europejskich

Authors
Title variants
EN
The institution of granting tax relief in the repayment of obligation resulting from the European funds refund
Languages of publication
PL
Abstracts
EN
The purpose of this article is to indicate principles of granting tax relief in the repayment of obli­gations resulting from the European funds refund based on the administrative resolution given by the administrative body in cases when European funds disbursed as part of operational programmes were used contrary to its intended purpose, with violating procedures, charged undue or in the ex­cess height. The article distinguishes three types of tax relief: redemption in one piece or in part, postponing the repayment and spreading in instalments. It determines detailed principles of granting tax break for beneficiaries of not drivers of the business activity as well as for entrepreneurs, granted at the request of the beneficiary, as well as ex officio. The article is defining premises of granting these concessions i.e. the important interest of the taxpayer or the public interest. It is clarifying the principles of basing the administrative resolution on the administrative recognition and in case of entrepreneurs with reference to tax relieves constituting the state aid. The institution of granting concessions in the repayment is the exception from the principle of the universality and the equality of regulating these obligations. Irrespective of the entity initiating proceedings, relief can be granted only where justified, within the limits closely defined by the law. Granting it constitutes privilege of the beneficiary more than a rule.
Journal
Year
Issue
322
Pages
89-100
Physical description
Contributors
author
  • Uniwersytet Wrocławski
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-c4c15bfd-9038-416a-b373-410b55b53c92
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