Rectification of tax decisions and its modes
The article is focused on rectification of tax decisions and on an analysis of modes of this rectification, i.e. its supplementation, correction and “interpretation”. However, it should be stressed that rectification activities are applied accordingly to decisions. The author emphasizes many times i...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-06-01
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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.2019.014 |