THE STUDY OF TAX LIABILITY REDUCTIONS ON THE BASIS OF POLISH COURTS’ JUDICIAL DECISIONS

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THE STUDY OF TAX LIABILITY REDUCTIONS ON THE BASIS OF POLISH COURTS’ JUDICIAL DECISIONS

Journal Title: Annuals of the Administration and Law - Year 2016, Vol 2, Issue 0

Abstract

What is presented in this study on the basis of polish courts judicial decisions is the creation of tax liabilities, time limits for payment, different kinds of tax liability reductions and situations when they can be used. The article presents judicial decisions of the administrative courts concerning tax reductions for non- entrepreneurs as well as for entrepreneurs. It also illustrates judicial decisions of the administrative court concerning legal procedures of the cases of tax reduction and types of decisions granting them as well as issues dealing with the burden of proof. Another subject of this study is the control of public administrative authorities over administrative courts concerning tax reductions granted by tax authorities.<br/><br/>

Authors and Affiliations

Jarosław Storczyński

Keywords

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EP ID EP383745
DOI -
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