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 |
| _version_ | 1811221007896150016 |
|---|---|
| author | Ireneusz Nowak Joanna Wyporska-Frankiewicz |
| author_facet | Ireneusz Nowak Joanna Wyporska-Frankiewicz |
| author_sort | Ireneusz Nowak |
| collection | DOAJ |
| description | 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 request of the enforcement authority. Such a request may be made during the enforcement procedure. Moreover, Authors postulate to establish an autonomous enforcement procedure in the field of tax liabilities. |
| first_indexed | 2024-04-12T07:51:26Z |
| format | Article |
| id | doaj.art-917a233d40da4b5ebb5fd357fbae55aa |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-04-12T07:51:26Z |
| publishDate | 2019-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-917a233d40da4b5ebb5fd357fbae55aa2022-12-22T03:41:35ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-09-0173719410.12775/PBPS.2019.020Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claimsIreneusz Nowak0https://orcid.org/0000-0002-7997-6887Joanna Wyporska-Frankiewicz1https://orcid.org/0000-0002-7652-6338University of LodzUniversity of LodzThis 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 request of the enforcement authority. Such a request may be made during the enforcement procedure. Moreover, Authors postulate to establish an autonomous enforcement procedure in the field of tax liabilities.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.020administrative executionan obliged persontax expertopiniontaxes |
| spellingShingle | Ireneusz Nowak Joanna Wyporska-Frankiewicz Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims Prawo Budżetowe Państwa i Samorządu administrative execution an obliged person tax expert opinion taxes |
| title | Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims |
| title_full | Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims |
| title_fullStr | Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims |
| title_full_unstemmed | Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims |
| title_short | Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims |
| title_sort | treasury expert and an estimation of an obliged person s assets which is delivered in the enforce ment of tax claims |
| topic | administrative execution an obliged person tax expert opinion taxes |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.020 |
| work_keys_str_mv | AT ireneusznowak treasuryexpertandanestimationofanobligedpersonsassetswhichisdeliveredintheenforcementoftaxclaims AT joannawyporskafrankiewicz treasuryexpertandanestimationofanobligedpersonsassetswhichisdeliveredintheenforcementoftaxclaims |