System ochrony praw podatników przed organami podatkowymi w Niemczech

• Authors: Kostecki Apoloniusz
• Languages of publication: PL

Abstracts

EN

Violation of tax law regulations by public fiscal authorities usually harms the interests of taxpayers. Thus it is necessary to apply the specified taxpayers’ rights protection system. A German taxpayers’ rights protection system, which is being developed from 19th century, is interesting in this respect. This system presently includes different legal ways to protect the rights of taxpayers. Institutions related to them and legal instruments of taxpayers’ protection are of the interest for the latter. There are both legal-administrative ways and more widely judicial ways in use.

• Publisher: Krakowska Akademia im. Andrzeja Frycza Modrzewskiego / Oficyna Wydawnicza AFM KAAFM
• Journal: Studia Prawnicze: rozprawy i materiały
• Year: 2009
• Issue: 7
• Pages: 89-100

Contributors

author

Kostecki Apoloniusz

• Krakowska Akademia im. Andrzeja Frycza Modrzewskiego