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Title:

Third party in the course of administrative enforcement to movable and immovable property of a taxpayer

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

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

Date issued:

2015

Date copyrighted:

2015

Identifier:

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

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Autor opisu:

WR U/PAdbg