Zobowiązanie płatnicze – charakter, konstrukcja oraz relacje pomiędzy zobowiązaniem płatniczym a zobowiązaniem podatkowym / Obligation of the Withholding Agent – Nature, Design, Relations between Obligation of the Withholding Agent and the Tax Liability
Journal Title: Studia Prawno-Ekonomiczne - Year 2017, Vol 0, Issue
Abstract
The article includes considerations devoted to the obligation of the withholding agent. The aim of the author’s research is – first of all – to determine whether there is an obligation of the withholding agent, or the ratio of one is not formed on the basis of tax law by which the withholding agent has the status of a party of tax liability and then to determine the relationship in which the withholding agent obligation remains with respect to the tax liability (in case of recognition the existence of the first of the indicated legal relations). The analysis dogmatic legal provisions of the Tax Law confirmed the existence of a payment obligation, whose party is a public body and the withholding agent and the derivative and the reflex nature of the relationship between this obligation and the tax liability.
Authors and Affiliations
Magdalena Budziarek
Keywords
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- EP ID EP232487
- DOI 10.26485/SPE/2017/103/2
- Views 68
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