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The role of tax disputes resolution committee in settling tax disputes in the United Arab Emirates

100%
Al Shawabkeh I. K.
Data a výzkum - SDA Info (Data and Research - SDA Info)
|
2023
|
vol. 13
|
issue 1
30-41
EN
This research stems from a problem represented in the extent of the success of the UAE legislator in organizing the work of tax Disputes Resolution Committees to end the tax dispute between the taxpayer and the tax administration in a way that balances the justice of tax decisions, the preservation of tax funds and the protection of public money. The research concluded with the relative success of the UAE legislator in adopting and organizing the work of the tax disputes resolution committees, while making some recommendations, the most important of which is obligating the tax disputes resolution committees to adhere to the rules of litigation contained in the Civil Procedures Law, in addition to being satisfied with paying the undisputed tax amount, not the assessed tax, as a condition for accepting the objection. Opening the door for space appeal against the decisions of the tax disputes resolution committees without restricting them to the estimated amount of tax.
2
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Structuring of Statutory Values of Polish Tax Procedures

75%
Gorgol A.
Review of European and Comparative Law
|
2021
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vol. 44
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issue 1
19-36
EN
This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.
3
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O dyskrecjonalnej władzy zarządzania procedurami podatkowymi

63%
Filipczyk H.
Ruch Prawniczy, Ekonomiczny i Socjologiczny
|
2022
|
vol. 84
|
issue 2
117-131
EN
The article aims to analyse the discretion given to tax authorities in managing tax procedures – to describe it and postulate how it should be regulated by law and exercised in practice. In the study, the dogmatic method was used; in particular, a case of discretion in initiating a customs and tax audit was studied. It is demonstrated that this type of discretion is vast and multiform; it is also only weakly determined by law. It manifests itself in, among other things, the authority to decide tax cases by taking account of the odds of winning the case before the court. Assessment of the odds may lead, and in fact often indeed leads, to a tax authority settling the case informally with a party to a proceeding (a taxpayer) instead of pursuing it in court. For the most part, discretion in managing tax procedures has escaped the attention of the Polish legislator. This discretion should be analysed by legal scholarship and subjected to legal regulation. This will make its exercise more transparent and controllable.
PL
Celem artykułu jest analiza przysługującej organom podatkowym dyskrecjonalnej władzy zarządzania procedurami podatkowymi – jej scharakteryzowanie i sformułowanie postulatów dotyczących jej prawnej regulacji i praktycznego wykorzystania. W badaniu zastosowano metodę dogmatycznoprawną; w szczególności przeprowadzono studium przypadku: dyskrecjonalności wszczęcia kontroli celno-skarbowej. Jak wykazano, dyskrecjonalność tego typu jest rozległa i wielopostaciowa, jest też słabo prawnie zdeterminowana. Jednym z jej przejawów jest swoboda uwzględniania w rozstrzyganiu spraw podatkowych szans na wygraną w sporze sądowym ze stroną postępowania. Ocena takich szans może prowadzić (i często rzeczywiście prowadzi) do zawarcia przez organ podatkowy ze stroną postępowania (podatnikiem) nieformalnej ugody procesowej w miejsce dalszego prowadzenia sporu. Większość przejawów dyskrecjonalności w zarządzaniu procedurami podatkowymi uchodzi uwagi polskiego ustawodawcy. Dyskrecjonalność ta powinna zostać poddana doktrynalnej analizie i prawnej regulacji. Zapewni to większą przejrzystość i kontrolowalność sposobu jej wykorzystania.
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