Penal fiscal liability of bailiff as the VAT payer
This paper discusses the range and essence of penal fiscal liability court bailiff. The bailiffs being the VAT payers are required to calculate, collect and pay VAT on amount received from the sale of property in execution mode. Failure to comply with these obligations give rise to liability under t...
| Published in: | Prawo Budżetowe Państwa i Samorządu |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-03-01
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| Subjects: | |
| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.003 |