The taxpayer’s claim under the tax law relationship of a tax overpayment
The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax law relationship of a tax overpayment. The inst...
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| Glavni autor: | |
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2021-01-01
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| Serija: | Acta Iuris Stetinensis |
| Teme: | |
| Online pristup: | https://wnus.edu.pl/ais/pl/issue/1222/article/19376/ |
| Oznake: |
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