Penal fiscal liability of bailiff as the VAT payer
Prawo Budżetowe Państwa i Samorządu, 2016 This paper discusses the range and essence of penal fiscal liability court bailiff. The bailiffs being the VAT payers are required to calculate, collect and pay VAT on amount received from the sale of property in execution mode.
Fabian Nalikowski
doaj +3 more sources
FISCAL PENAL LIABILITY OF A FENCE UNDER ART. 65 OF THE PENAL CODE FOR FAILURE TO REPORT THE SUBJECT OF TAXATION (ARTICLE 54 OF THE PENAL CODE) [PDF]
ProbacjaThe article presents an issue related to the criminal legal evaluation of the behavior of a perpetrator who evades taxation of goods of which he has become the disposer in connection with a fiscal offense or crime.
Michał Błoński
exaly +4 more sources
Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
doaj +17 more sources
Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for ...
Krzysztof Raul Woźniak
doaj +2 more sources
Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability in Polish Law [PDF]
Financial Law Review, 2022 The subject of the article is to discuss the premise for the suspension of the limitation period for a tax liability, concerning the initiation of proceedings in the case of a tax offense, about which
Tomasz Gwóźdź, Dominik Kołodziej
doaj +5 more sources
PENAL FISCAL LIABILITY FOR VIOLATING THE CONDITIONS OF TEMPORARY ADMISSION PROCEDURE
PrzeglĄd Policyjny, 2019 Fiscal crimes and violations are in principle of a blanket character, and their specifi c characteristics are linked to the content of many provisions of the fi nance act, which complement the statutory features of offences under the Polish Penal Fiscal Code. This situation takes place in the case of offences under Art.
Grzegorz Skowronek
exaly +2 more sources
Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special ...
Dimić Suzana
doaj +1 more source
Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
doaj +1 more source
International Insolvency Review, EarlyView.Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley +1 more source
National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas
Sustainable Development, EarlyView.ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne +10 more
wiley +1 more source