System ochrony praw podatników przed organami podatkowymi w Niemczech
Ładowanie...
Data wydania
2009
Autorzy
Tytuł czasopisma
ISSN
1689-8052
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
Oficyna Wydawnicza AFM
Abstrakt
Violation of tax law regulations by public fiscal authorities usually harms
the interests of taxpayers. Thus it is necessary to apply the specified taxpayers’
rights protection system. A German taxpayers’ rights protection
system, which is being developed from 19th century, is interesting in this
respect. This system presently includes different legal ways to protect
the rights of taxpayers. Institutions related to them and legal instruments
of taxpayers’ protection are of the interest for the latter. There are both
legal-administrative ways and more widely judicial ways in use.
Opis
Tematy
Słowa kluczowe
Źródło
Studia Prawnicze. Rozprawy i materiały 2009, nr 1, s. 89-100.