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Możliwość opodatkowania jako dochodu z nieujawnionych źródeł dochodu wykazanego w skorygowanym zeznaniu podatkowym, gdy należny podatek nie został zapłacony

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Morawski W., Lasiński-Sulecki K.
Kwartalnik Prawa Podatkowego
|
2012
|
issue 4
91-97
EN
The authors claim that tax authorities cannot impose income tax on income from undisclosed sources (at a rate of 75%) when a taxpayer has declared the level of his income (at the level corresponding with the undisclosed amount) even if this taxpayer has not paid declared tax.
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