Object's details: Osoba trzecia w toku egzekucji administracyjnej z rzeczy ruchomej i nieruchomości podatnika

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Third party in the course of administrative enforcement to movable and immovable property of a taxpayer;
  
  
  
  Osoba trzecia w toku egzekucji administracyjnej z rzeczy ruchomej i nieruchomości podatnika
• Creator:
  
  
  Ostojski, Przemysław
  
• Subject and Keywords:
  
  
  third party in administrative enforcement;
  administrative execution of pecuniary obligations;
  enforcement to movables;
  enforcement to immovable property;
  execution of the share in the ownership of property;
  
  
  
  osoba trzecia w egzekucji administracyjnej;
  egzekucja administracyjna zobowiązań pieniężnych;
  egzekucjaz ruchomości;
  egzekucja z majątku nieruchomego;
  egzekucja z udziału we własności nieruchomości
• Abstract:
  
  
  The article concerns the issue of the situation of a third party in the course of enforcement proceedings to movable and immovable property of a taxpayer. The analysis carried out in the study concerns the legal basis of interfering into the assets of the third party in the course of enforcement of tax arrears.The results of the study reveal that pending the course of the enforcement proceedings the legislator determined the realization of the material tax law from the benefit of the party which is the usage of the right to exclude the assets from execution. Otherwise the interference in the assets of a third party is permissible, even though that person is not the subject of enforceable obligation, nor is it subject to liability in respect of tax liability.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Klat-Górska, Elżbieta
  :
  Redaktor,
  ;
  Klat-Wertelecka, Lidia
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski
• Date issued:
  
  2015
• Date copyrighted:
  
  2015
• Resource Type:
  
  
  tekst
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe);
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:119402 ;
  ISSN 0524-4544;
  ISSN 0239-6661
• Source:
  
  PAd P 101182 II
• Language:
  
  pol
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3656. Prawo, ISSN 0524-4544, 2015, 318, s. 169-178
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109940
• Is version of:
  
  Czasopisma Naukowe w Sieci (CNS)
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-01-13
• Last modification date: 2024-04-24
• Content object's number of views: 280
• You could also download the object's description in these formats:
  RDF;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/119402/PDF.json