Disclosure of fiscal secrecy in the light of Article 299b of the Tax Ordinance Act
This paper addresses the subject matter of a disclosure of information constituting fiscal secrets made by tax authorities on the ground of Article 299b of the Tax Ordinance Act. The Author demonstrates that a Head of the National Revenue Administration gives his/her consent to the heads of tax offi...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2021.004/29058 |