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Title:

Glosa do wyroku NSA w Warszawie z dnia 19 maja 2017 r. (II GSK 2625/15)

Alternative title:

Gloss to the judgment of the Supreme Administrative Court on May 19, 2017

Creator:

Majka, Paweł ; Wantoch-Rekowski, Jacek

ORCID:

0000-0003-4315-4133 ; 0000-0002-1606-7790

Abstract:

The analysed judgment concerns the problem of annulment of arrearsof receivables due to "social security contributions", which term refers tosocial security contributions and interest for late payment, enforcementcosts and an additional fee. The authors did not agree with the Insured'sview that the regulations of the Tax Ordinance in the part concerningthe annulment of tax arrears should be applied to the Act on the SocialInsurance System. The study also analysed the problem of the theoreticalissue of the existence of a common model for the application of theprovisions governing concessions in the payment of public levies. Theauthors also consider the applicable general model of referring in theSocial Insurance Act to the provisions of the Tax Ordinance and presentedsome problems with the application of the law.

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2018, s. 104-117

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski