Situation of individuals regarding rescission of a final decision and the taxpayer’s knowledge about evidence or fact as a negative premise in the tax resumption procedure
This article focuses on a problem of a noticeable trend in case law regarding an application of a principle of material truth. The analysis concerns a phrase “new facts or new evidence relevant to the case come to light” from Article 240(1)(5) of the Tax Ordinance. According to recent decisions, the...
Guardat en:
| Autor principal: | |
|---|---|
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-06-01
|
| Col·lecció: | Prawo Budżetowe Państwa i Samorządu |
| Matèries: | |
| Accés en línia: | https://apcz.umk.pl/PBPS/article/view/40392/33388 |
| Etiquetes: |
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|