Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims
This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration. Authors emphasise that a tax expert may prepare opinions in which he/she estimates obligated person’s assets only at the...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.020 |
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| Summary: | This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration. Authors emphasise that a tax expert may prepare opinions in which he/she estimates obligated person’s assets only at the request of the enforcement authority. Such a request may be made during the enforcement procedure. Moreover, Authors postulate to establish an autonomous enforcement procedure in the field of tax liabilities. |
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| ISSN: | 2300-9853 2353-7086 |