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Date
1982
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
Change of Regulation of Liabilities Pay Taxes
Abstract
Legally effective for the last thirty years, the provisions of the Decree of
Oct. 26, 1956 are presently found to be obsolete to a considerable degree. They
comply with the conditions of the forties and fifties. Legal and financial institutions
of this regulation as well as its wording required adjustments to current
socio-economic conditions and legal position.
These postulates have been satisfied by virtue of the Act of Dec. 19, 1980, of
Liabilities to Pay Taxes. A different regulation of several questions was introduced
in the new law. The following provisions are to be numbered among the controversial
matters: authority of administration for a taxpayer's house search and
simultaneously not mentioning of explicit premises to be satisfied to create grounds
for the search, retention of an institution of taxation at estimate.
The substantial changes involve a different treatment of such problems as
dates of settlement of tax liabilities and of their extinction, overpayment of the
tax and the interest on it, limitation rules of tax liabilities, liability of a taxpayer's
spouse, his family members and third persons to pay his taxes, explicit
definitions of the subject matter of taxation and of persons coming within the
scope of this law, unification of dates of payment for the taxpayers.
Too numerous delegacies of legislative power and the fact that the new act
will be in force for the following year side by side with the hitherto existing
implementing regulations have to be considered as the shortcomings of the tax
liability laws.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 44, 1982, z. 2, s. 59-65