Procedural aspect of cooperation of public authorities in issuing tax decisions
The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act. The Author highlights that the ratio legis of such cooperation applies only if detailed tax law provisions (the so-called substantive law) condition t...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.022/28196 |
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| _version_ | 1850084158933565440 |
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| author | Ireneusz Nowak |
| author_facet | Ireneusz Nowak |
| author_sort | Ireneusz Nowak |
| collection | DOAJ |
| description | The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act. The Author highlights that the ratio legis of such cooperation applies only if detailed tax law provisions (the so-called substantive law) condition the issuance of an individual tax act on another public authority’s taking its stand. This is because Article 209 of the Tax Ordinance Act sets only procedural basis for cooperation of authorities in issuing tax decisions. Thus, it is the authority that conducts the main proceedings (a tax authority) that is responsible for identification of facts which are necessary to apply specific substantive law regulation and handle the matter substantively. |
| format | Article |
| id | doaj-art-1b6f714457464224aeb2a78dd8befc06 |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-1b6f714457464224aeb2a78dd8befc062025-08-20T02:44:08ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862020-12-0184235110.12775/PBPS.2020.022Procedural aspect of cooperation of public authorities in issuing tax decisionsIreneusz Nowak0https://orcid.org/0000-0002-7997-6887University of Łódź, PolandThe article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act. The Author highlights that the ratio legis of such cooperation applies only if detailed tax law provisions (the so-called substantive law) condition the issuance of an individual tax act on another public authority’s taking its stand. This is because Article 209 of the Tax Ordinance Act sets only procedural basis for cooperation of authorities in issuing tax decisions. Thus, it is the authority that conducts the main proceedings (a tax authority) that is responsible for identification of facts which are necessary to apply specific substantive law regulation and handle the matter substantively.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.022/28196cooperationpublic authoritytax authoritytax decisiontax procedure |
| spellingShingle | Ireneusz Nowak Procedural aspect of cooperation of public authorities in issuing tax decisions Prawo Budżetowe Państwa i Samorządu cooperation public authority tax authority tax decision tax procedure |
| title | Procedural aspect of cooperation of public authorities in issuing tax decisions |
| title_full | Procedural aspect of cooperation of public authorities in issuing tax decisions |
| title_fullStr | Procedural aspect of cooperation of public authorities in issuing tax decisions |
| title_full_unstemmed | Procedural aspect of cooperation of public authorities in issuing tax decisions |
| title_short | Procedural aspect of cooperation of public authorities in issuing tax decisions |
| title_sort | procedural aspect of cooperation of public authorities in issuing tax decisions |
| topic | cooperation public authority tax authority tax decision tax procedure |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.022/28196 |
| work_keys_str_mv | AT ireneusznowak proceduralaspectofcooperationofpublicauthoritiesinissuingtaxdecisions |