Administrative proceedings vs. Tax proceedings
| Autor: | Krzysztof Żuk, Angelika Koman-Bednarczyk, Paweł Pochodyła, Łukasz Wojciechowski, Joanna Magdalena Sitek |
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| Jazyk: | English<br />Italian<br />Polish<br />Slovak<br />Ukrainian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Journal of Modern Science, Vol 57, Iss 3, Pp 182-198 (2024) |
| Druh dokumentu: | article |
| ISSN: | 1734-2031 2391-789X |
| DOI: | 10.13166/jms/190950 |
| Popis: | Tax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law. The provisions governing the proceeding include both the Tax Ordinance and the Code of Administrative Procedure. The purpose of tax proceedings is to assess tax... Administrative proceedings are both a series of procedural actions, regulated by procedural law, taken by public administration bodies and other procedural entities to resolve an administrative matter in the form of an administrative decision, and a series of procedural actions taken to verify a previously issued administrative decision. Administrative procedure, also called formal administrative law, procedural administrative law or administrative procedure, is one of the three parts of administrative law. |
| Databáze: | Directory of Open Access Journals |
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