Remission of social security contributions in the light of the jurisprudence of administrative courts

Remission of social security contributions in the light of the jurisprudence of administrative courts

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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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Bibliographic Details
Main Author: Paweł Majka
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2017-03-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
contributions to social insurance
legal liability
liability of third parties
member of the board of the capital company
Online Access:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.002

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