Object structure
PLMET:

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Alternative title:

Agreements within the framework of public administration

Subject and Keywords:

agreements within the framework of public administration   co-operative compliance agreement   co-operative compliance in thescope of tax law

Abstract:

The object of the analysis carried out in this paper is formed by the attempt to make a finding on the issue of the nature of the co-operative compliance agreement, reviewed from the point of view of agreements concluded within the framework of public administration. To that end, the author has reviewed the agreements concluded within the framework of administration that constitute one of the forms through which the public administration operates. In that regard, the extant views of the learned writing in administrative sciences on the place and the nature of agreements concluded within the remit of administrative law have been recalled here. Against the background of those views, the discrepancies regarding the features of the agreements within the framework of administration have been subjected to further study as regards the cooperative compliance agreement. Finally, making a finding on the nature of the new agreement introduced in the Polish tax law has led the author to declare a public-law nature of the co-operative compliance agreement.

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2020

Resource Type:

text

Detailed Type:

article

Identifier:

doi:10.34616/143917   ISSN 2544-8382

Language:

pol

Abstract Language :

eng

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

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 Uniwersytet Wrocławski, Wrocław 2022

Autor opisu:

WR U/PAdal