Administrative proceedings vs. Tax proceedings

Tax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law. The provisions governing the proceeding include both the Tax Ordinanc...

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Bibliographic Details
Main Authors: Krzysztof Żuk, Angelika Koman-Bednarczyk, Paweł Pochodyła, Łukasz Wojciechowski, Joanna Magdalena Sitek
Format: Article
Language:English
Published: Akademia Nauk Stosowanych WSGE im. A. De Gasperi w Józefowie 2024-08-01
Series:Journal of Modern Science
Subjects:
Online Access:https://www.jomswsge.com/Administrative-proceedings-vs-Tax-proceedings,190950,0,2.html