PLMET:

click here to follow the link

Alternative title:

Gloss to the judgment of the Supreme Administrative Court of 3 June 2016, case No II FSK 1209/14

Abstract:

The author conducts an analysis of the judgment of the Supreme Administrative Court of 3 June 2016, case No II FSK 1209/14 In following sections author analyzes differences between the concept of declaration of will and the concept of act in law - the occurrence of the declaration of will causes a duty to bear a compulsory pecuniary. The gloss points out the inability to adjudge notary public as a tax on civil law transactions remitter in this case. In this article author criticizes also the incorrect consideration of the Supreme Administrative Court concerning the moment of arising of a tax obligation

Publisher:

Koło Naukowe Doktryn Politycznych i Prawnych, Katedra Doktryn Politycznych i Prawnych, Wydział Prawa, Administracji i Ekonomii Uniwersytet Wrocławski

Date issued:

2017

Date copyrighted:

2017

Detailed Type:

czasopisma (wydawnictwa ciągłe)   czasopismo online

Identifier:

ISSN 2451-2060   ISBN 978-83-65158-10-9

Language:

pol   eng

Is part of:

Acta Erasmiana. 2017, 15

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Katedra Doktryn Politycznych i Prawnych WPAiE UWr, Koło Naukowe Doktryn Politycznych i Prawnych WPAiE & Authors