Situation of individuals regarding rescission of a final decision and the taxpayer’s knowledge about evidence or fact as a negative premise in the tax resumption procedure

Autor:	Maria Tsima
Jazyk:	polština
Rok vydání:	2022
Předmět:	real estate tax tax ordinance act final decision resumption of tax proceedings Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 10, Iss 2, Pp 93-106 (2022)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2022.012
Popis:	This article focuses on a problem of a noticeable trend in case law regarding an application of a principle of material truth. The analysis concerns a phrase “new facts or new evidence relevant to the case come to light” from Article 240(1)(5) of the Tax Ordinance. According to recent decisions, the analyzed issue is decided in the jurisprudence in accordance with the principle of permanence of decisions with “prejudice” to the rule of law and the principle of objective truth. This may raise doubts.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/1dabbcf12e974f2cbec0ad456108d904 Zobrazit plný text záznamu View record in DOAJ