The article deals with the issuance by tax authorities of decisions securing the execution of a tax liability on the taxpayer’s property prior to the issuance of a decision determining the amount of liability in value added ...

The prohibited act of the companying disguising included in the provisions of the Fiscal Criminal Code takes two forms: a fiscal crime (art. 55 § 1 and 2 of the Fiscal Criminal Code) and a fiscal offense (art. 55 § 3 of ...

The subject of this gloss is the judgment of the Supreme Administrative Court of October 5, 2021, ref. II FSK 556/19, in which, examining the cassation appeal of the Director of the National Tax Information against the ...

The commentary contains critical comments to the resolution of the Supreme Administrative Court of March 27, 2023 and FPS. They mainly concern discrepancies between the question posed by the ordinary panel of the Supreme ...

Review of the new sentences of the Supreme Court on criminal tax cases; author presents such cases with commentary on law of tax obligations in relation to the so-called financial interest of the state. The review is based ...

Commentary analysed abovementioned judgement of Supreme Administrative Court which deals with a problem of the effectiveness of delivering to the taxpayer information on the suspension of the limitation period for tax ...

The article deals with the subject of the obligation to report and provide information to the tax administration about events affecting the identification of a tax liability. The author also tries to show that modern tax ...

The commentary discusses the judgment of the Provincial Administrative Court in Gliwice regarding the taxation of petrol station dispensers with property tax. According to the tax authority and the court, these technical ...

Legal succession in the enforcement of tax liabilities is one of the fundamental legal institutions on enforcement proceedings in administration. It is a reflection of the legal and tax succession. The content of the legal ...