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

100%
Nowak I.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
|
2010
|
issue 9
161-176
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.
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