Compulsory mortgage as a form of security for tax liability

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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Bibliographic Details
Main Author: Anna Dalkowska
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2023-03-01
Series:Nieruchomości@
Subjects:
compulsory mortgage
tax mortgage
tax liability
tax
security for tax liabilities
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0016.3038

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