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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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.022/28196 |
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