Propozycja wprowadzenia mediacji podatkowej
Journal Title: Radca Prawny. Zeszyty naukowe - Year 2019, Vol 20, Issue 3
Abstract
The article regards the state of significantly advanced efforts in Poland to introduce the institution of mediation into tax proceedings. The study presents both the background of the matter, as well as general trends. The content of the suggested legal provisions is also characterized. Some reservations have been voiced in this regard – however, without denying the purposefulness of introducing the institution of tax mediation. The advantages and disadvantages of the new regulations are also presented.
Authors and Affiliations
Jarosław Dobkowski
Keywords
Related Articles
- EP ID EP640383
- DOI -
- Views 113
- Downloads 0
Prawo unijne jako podstawa wzruszenia decyzji ostatecznej organu podatkowego
The application of tax law, both in the case of domestic law as well as in relation to European Union regulations, is not limited to the analysis of the very wording of the legal text, but also requires the construction...
Regulacja administracyjnych kar pieniężnych w Kodeksie postępowania administracyjnego po nowelizacji
The article addresses administrative fines as defined under the Administrative Procedure Code after the latest amendment, which went into force on June 1, 2017. By means of the aforementioned amendment, the statute was s...
Rozwód według procedury talaq w prawie islamu
The article aims to present the specific nature of divorce in sharia law (the law of Islam, Islamic law – used interchangeably). While reflecting on the subject, the author points out that under this legal system marriag...
Rola sądów cywilnych w uzupełnianiu luk prawnych na przykładzie dłużnika, który utracił tytuł prawny do zajmowanego lokalu w wyniku licytacyjnej sprzedaży tego lokalu
The civil-law distinction concerning the legal situation in terms of protection afforded to debtors in auction sales who are former tenants and other debtors who previously enjoyed the status of tenants is an instance of...
Skarga na rzecznika dyscyplinarnego, a jego wyłączenie
This article presents the issues of lodging complaints against legal advisers, excluding Disciplinary Ombudsmen and the exclusion proceedings themselves, as well as the practice adopted by the Chief Disciplinary Ombudsma...