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

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Brzeziński B.
Kwartalnik Prawa Podatkowego
|
2011
|
issue 3
49-54
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.
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