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The reasons for establishing the interest rate on overpayment resulting from the decision confirming overpayment – comments de lege lata and de lege ferenda

The subject of the study is an analysis of the legal regulations concerning the interest rate on overpayment resulting from a decision recognizing an overpayment. In the author’s opinion, there is no doubt about the validity of solutions regarding the interest rates on overpayments, including those...

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Autore principale: Paweł Majka
Natura: Artigo
Lingua:Inglês
Pubblicazione: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-12-01
Serie:Prawo Budżetowe Państwa i Samorządu
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Accesso online:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.024/16471
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