Zasada prowadzenia postępowania podatkowego w sposób budzący zaufanie do organów podatkowych. Teoria o orzecznictwo

• Authors: Ireneusz Nowak

Title variants

EN

THE PRINCIPLE OF TAX PROCEEDINGS CONDUCT AROUSING CONFIDENCE IN TAX BODIES. THEORY AND JUDICATURE

• Languages of publication: PL

Abstracts

EN

The aim of the publication is to point out that the principle of tax proceedings conduct arousing confidence in tax bodies has prescriptive character. Ali the same, as a legal norm to be universally binding, it has particular procedural effects for the tax bodies, and its contravention may lead to the cassation or invalidity allegation of an individual administrative act.

Keywords

EN

GENERAL RULES OF TAX PROCEDURE; PRINCIPLE OF CONFIDENCE; TAX BODIES; TAX PROCEEDINGS

• Publisher: Wyższa Szkoła Bankowa w Toruniu
• Journal: Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
• Year: 2010
• Issue: 9
• Pages: 161-176

Contributors

author

Ireneusz Nowak

• Uniwersytet Łódzki, Katedra Materialnego Prawa Podatkowego, ul. Narutowicz 65, 90-131 Łódź, Poland