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...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-09-01
|
| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.020 |