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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Format: | Article |
Language: | English |
Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-12-01
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Series: | Prawo Budżetowe Państwa i Samorządu |
Subjects: | |
Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.024/16471 |
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