The exclusion of local tax authorities and their employee – de lege lata and de lege ferenda remarks
This article aims to analyse legal regulations concerning the exclusion of local tax authorities from the settlement of tax matters and their employees from participating in tax proceedings, to assess existing solutions and to propose changes in law. The analysis of legal regulations has led the aut...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2015-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2015.013 |