Compulsory mortgage as a form of security for tax liability
The principle of tax fairness contained in Article 84 of the Constitution of the Republic of Poland commands the organs of the public authorities to shape tax mechanisms in keeping with the principle of equality and universality. Ensuring the effectiveness of tax revenue, as a fundamental duty of th...
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| Format: | Article |
| Language: | English |
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MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND)
2023-03-01
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| Series: | Nieruchomości@ |
| Subjects: | |
| Online Access: | http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0016.3038 |
| _version_ | 1797852529383440384 |
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| author | Anna Dalkowska |
| author_facet | Anna Dalkowska |
| author_sort | Anna Dalkowska |
| collection | DOAJ |
| description | The principle of tax fairness contained in Article 84 of the Constitution of the Republic of Poland commands the organs of the public authorities to shape tax mechanisms in keeping with the principle of equality and universality. Ensuring the effectiveness of tax revenue, as a fundamental duty of the legislature, determines the necessity of creating institutional guarantees that ensure the organs of the executive authority not only with supervision over taxpayers fulfilment of their fiscal obligations, but also the securing of the said obligations in the future via jurisdictional proceedings, claim-securing proceedings, as well as at the stage of applying coercive measures in administrative enforcement proceedings. It also leads to interference in regard to individual rights under constitutional protection, which determines the necessity to create institutional mechanisms for protecting taxpayers and monitoring the activities of public authorities, including in particular judicial-administrative supervision. This paper analyses the institution of tax mortgage, as one of the forms of security for the performance of tax obligations. As a limited right in rem, tax mortgage constitutes an effective means of securing the performance of tax liabilities, not only at the stage of tax inspection, but also in the course of administrative enforcement and claim-securing proceedings. |
| first_indexed | 2024-04-09T19:35:51Z |
| format | Article |
| id | doaj.art-a96028cc0481495d814b664034acee10 |
| institution | Directory Open Access Journal |
| issn | 2657-8247 2719-8030 |
| language | English |
| last_indexed | 2024-04-09T19:35:51Z |
| publishDate | 2023-03-01 |
| publisher | MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) |
| record_format | Article |
| series | Nieruchomości@ |
| spelling | doaj.art-a96028cc0481495d814b664034acee102023-04-04T12:48:17ZengMINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND)Nieruchomości@2657-82472719-80302023-03-01II336410.5604/01.3001.0016.303801.3001.0016.3038Compulsory mortgage as a form of security for tax liabilityAnna Dalkowska0Wyższa Szkoła Bankowa w GdańskuThe principle of tax fairness contained in Article 84 of the Constitution of the Republic of Poland commands the organs of the public authorities to shape tax mechanisms in keeping with the principle of equality and universality. Ensuring the effectiveness of tax revenue, as a fundamental duty of the legislature, determines the necessity of creating institutional guarantees that ensure the organs of the executive authority not only with supervision over taxpayers fulfilment of their fiscal obligations, but also the securing of the said obligations in the future via jurisdictional proceedings, claim-securing proceedings, as well as at the stage of applying coercive measures in administrative enforcement proceedings. It also leads to interference in regard to individual rights under constitutional protection, which determines the necessity to create institutional mechanisms for protecting taxpayers and monitoring the activities of public authorities, including in particular judicial-administrative supervision. This paper analyses the institution of tax mortgage, as one of the forms of security for the performance of tax obligations. As a limited right in rem, tax mortgage constitutes an effective means of securing the performance of tax liabilities, not only at the stage of tax inspection, but also in the course of administrative enforcement and claim-securing proceedings.http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0016.3038compulsory mortgagetax mortgagetax liabilitytaxsecurity for tax liabilities |
| spellingShingle | Anna Dalkowska Compulsory mortgage as a form of security for tax liability Nieruchomości@ compulsory mortgage tax mortgage tax liability tax security for tax liabilities |
| title | Compulsory mortgage as a form of security for tax liability |
| title_full | Compulsory mortgage as a form of security for tax liability |
| title_fullStr | Compulsory mortgage as a form of security for tax liability |
| title_full_unstemmed | Compulsory mortgage as a form of security for tax liability |
| title_short | Compulsory mortgage as a form of security for tax liability |
| title_sort | compulsory mortgage as a form of security for tax liability |
| topic | compulsory mortgage tax mortgage tax liability tax security for tax liabilities |
| url | http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0016.3038 |
| work_keys_str_mv | AT annadalkowska compulsorymortgageasaformofsecurityfortaxliability |