Post by account_disabled on Dec 4, 2023 3:42:46 GMT
Conditions for granting relief in the repayment of liabilities The conditions justifying the application of relief in the repayment of tax liabilities, indicated in Art. a of the Tax Ordinance Act are important interest of the taxpayer a situation when, due to extraordinary, random circumstances, the taxpayer is unable to settle tax arrears. This will be a loss of earning capacity, an accidental loss of property, but also the economic situation of the taxpayer so of the Supreme Administrative Court of July.
Public interest should be understood as a directive of conduct, requiring respect for values common to the entire society or a given local community local government unit , such as justice, security, citizens' trust in public authorities, efficiency of the state apparatus, etc. yes A. Mariański ed. , Tax Ordinance. Comment, Warsaw . These premises are not leftdefined in the provisions of photo editing servies the Tax Ordinance, therefore, in terms of their understanding, it was necessary to refer to the views of the doctrine and literature. Discretionary nature of relief in the repayment of tax liabilities The tax authority to which the taxpayer's application was addressed may apply relief in the repayment of tax liabilities if.
In an individual case on this subject, it determines and assesses the existence of a condition of important interest of the taxpayer andor public interest. However, if it is determined that one or both of the conditions have been met, the proceedings enter the next phase in which the authority selects a decisionmaking option, i.e. it will apply the relief or refuse to grant it. The above is reflected in court decisions, for example the Supreme Administrative Court in its judgment of March , , act III FSK indicated that discretionary tax relief is an extraordinary exceptional institution.
Public interest should be understood as a directive of conduct, requiring respect for values common to the entire society or a given local community local government unit , such as justice, security, citizens' trust in public authorities, efficiency of the state apparatus, etc. yes A. Mariański ed. , Tax Ordinance. Comment, Warsaw . These premises are not leftdefined in the provisions of photo editing servies the Tax Ordinance, therefore, in terms of their understanding, it was necessary to refer to the views of the doctrine and literature. Discretionary nature of relief in the repayment of tax liabilities The tax authority to which the taxpayer's application was addressed may apply relief in the repayment of tax liabilities if.
In an individual case on this subject, it determines and assesses the existence of a condition of important interest of the taxpayer andor public interest. However, if it is determined that one or both of the conditions have been met, the proceedings enter the next phase in which the authority selects a decisionmaking option, i.e. it will apply the relief or refuse to grant it. The above is reflected in court decisions, for example the Supreme Administrative Court in its judgment of March , , act III FSK indicated that discretionary tax relief is an extraordinary exceptional institution.