Publikacja:

The Concept of Subjective Rights in Tax Law

Data

2021
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid6219
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalanceff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.plThe aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.
dc.contributor.affiliationJohn Paul II Catholic University of Lublin
dc.contributor.authorMonika Munnich
dc.date.accessioned2025-07-25T16:26:16Z
dc.date.available2025-07-25T16:26:16Z
dc.date.issued2021
dc.date.published6/2021
dc.description.issue2
dc.description.volume13
dc.identifier.doi10.7206/kp.2080-1084.452
dc.identifier.issn2080-1084
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/2349
dc.languageen
dc.relation.ispartofKrytyka Prawa. Niezależne Studia nad Prawem
dc.rightsCC-BY-4.0
dc.subjectprawo podmiotowe
dc.subjectkonstytucyjne prawo podmiotowe podatnika
dc.subjectpodatnik
dc.subjectnadpłata
dc.subjectprzedawnienie
dc.subjectzwrot podatku VAT
dc.subtypeOriginal
dc.title

The Concept of Subjective Rights in Tax Law

dc.typeArticle
dspace.entity.typePublication