Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims

Autor:	Ireneusz Nowak, Joanna Wyporska-Frankiewicz
Jazyk:	polština
Rok vydání:	2019
Předmět:	administrative execution an obliged person tax expert opinion taxes Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 7, Iss 3, Pp 71-94 (2019)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2019.020
Popis:	This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration. Authors emphasise that a tax expert may prepare opinions in which he/she estimates obligated person’s assets only at the request of the enforcement authority. Such a request may be made during the enforcement procedure. Moreover, Authors postulate to establish an autonomous enforcement procedure in the field of tax liabilities.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/917a233d40da4b5ebb5fd357fbae55aa Zobrazit plný text záznamu View record in DOAJ