Situation of individuals regarding rescission of a final decision and the taxpayer’s knowledge about evidence or fact as a negative premise in the tax resumption procedure
This article focuses on a problem of a noticeable trend in case law regarding an application of a principle of material truth. The analysis concerns a phrase “new facts or new evidence relevant to the case come to light” from Article 240(1)(5) of the Tax Ordinance. According to recent decisions, the...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/40392/33388 |
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