INSTYTUCJA WYMIARU UZUPEŁNIAJĄCEGO W ORDYNACJI PODATKOWEJ

This article analyses and presents the complementary assessment in a tax proceeding regulated in the art. 230 the Act of 29 August 1997. The established solution raised great interest in literature and judicial decisions of the administrative courts. The legislator decided that the administrativere...

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Bibliographic Details
Main Author: Agnieszka Rotkiewicz
Format: Article
Language:English
Published: The publishing house of the University of Warmia and Mazury in Olsztyn 2016-12-01
Series:Civitas et Lex
Subjects:
Online Access:https://czasopisma.uwm.edu.pl/index.php/cel/article/view/2340