Remission of social security contributions in the light of the jurisprudence of administrative courts
This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities. The aim is to determine whether and in which areas there are discrepancies in the decisions of common cou...
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Format: | Article |
Language: | Polish |
Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-03-01
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Series: | Prawo Budżetowe Państwa i Samorządu |
Subjects: | |
Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.002 |