Description

• Title:
  Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Bydgoszczy z dnia 18 sierpnia 2020 r., sygn. I SA/Bd 101/20
• Creator:
  Brzeziński, Bogumił
• Contributor:
  Profesor nauk prawnych, Uniwersytet Jagielloński (emeritus);
  bogumil.brzezinski@uj.edu.pl
• Description:
  The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in Bydgoszcz of August 18, 2020 (I SA/Bd 101/20). The issue is understanding of Art. 113 of the General Tax Law (1997), according to which the awareness of the person who illegally represents of taxpayer as to the purpose of activity of the latter determines its responsibility for the tax arrears. The author criticizes the interpretation of the provision by tax court, especially in the context of the facts of the case.
• Object availability:
  free access
• Rights: https://creativecommons.org/licenses/by-nc-nd/4.0
• Date:
  2022.03.10;
  2021.06.30
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Relation:
  Kwartalnik Prawa Podatkowego;2
• Subject:
  tax law;
  tax liability;
  tax court;
  illegal representation of other person;
  Tax Ordinance;
  prawo podatkowe;
  sąd administracyjny;
  odpowiedzialność podatkowa;
  firmanctwo;
  Ordynacja podatkowa
• Identifier:
  1509-877X;
  http://hdl.handle.net/11089/40978 ;
  2658-0349;
  10.18778/1509-877X.2021.02.01
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  check license
• Type:
  image