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http://hdl.handle.net/11320/12132
Tytuł: | On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach |
Autorzy: | Etel, Leonard Strzelec, Dariusz |
Słowa kluczowe: | comparative law research evidence in tax proceedings evidence preclusion tax audits tax proceedings |
Data wydania: | 2021 |
Data dodania: | 24-lis-2021 |
Wydawca: | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 26 nr 4, 2021, s. 19-35 |
Abstrakt: | In the framework of tax collection procedures in different legal orders, various mechanisms may be introduced aiming at the implementation of the economy and the promptness of proceedings, which are aimed at observing the rule of evidence material concentration. One of the ways of securing it is the institution of so-called evidence preclusion, which constitutes a certain limitation on the possibility of referring to new evidence due to the stage of particular proceedings. The objective of the paper is to establish whether the institution of evidence preclusion in the tax procedure is necessary. One should search for the clues to answer the question presented through comparative legal studies. Implementing such a complex aim of research, we analysed legal regulations connected with the concentration of evidence material in selected states. So far, this question has not been a subject of a separate analysis. The results of the studies demonstrated that in the legal orders under analysis there are solutions, the aim of which is, to prevent lengthy proceedings and seeking that the resolution occur in the shortest possible time; if possible, without any harm for the actual and legal clarifying the matter. Evidence preclusion cannot be used by tax authorities as an instrument limiting the taxpayer’s right to a fair tax process. |
Afiliacja: | Leonard Etel - University of Białystok, Poland Dariusz Strzelec - University of Łódź, Poland |
Nota biograficzna: | Leonard Etel is a Professor, and the Head of the Department of Tax Law, in the Faculty of Law, University of Bialystok, Poland. Dariusz Strzelec is Associate Professor at the University of Łódź, Department of Tax Law, Faculty of Law and Administration, University of Łódź, Poland. |
E-mail: | Leonard Etel: etel@uwb.edu.pl Dariusz Strzelec: kancelaria@dariuszstrzelec.pl |
URI: | http://hdl.handle.net/11320/12132 |
DOI: | 10.15290/bsp.2021.26.04.02 |
ISSN: | 1689-7404 |
metadata.dc.identifier.orcid: | 0000-0001-8065-2276 0000-0002-0843-4167 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/3.0/deed.pl |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported |
Występuje w kolekcji(ach): | Artykuły naukowe (WP) Białostockie Studia Prawnicze, 2021, Vol. 26 nr 4 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_26_4_L_Etel_D_Strzelec_On Evidence_Preclusion_in_Tax_and_Control_Procedures.pdf | 162,66 kB | Adobe PDF | Otwórz |
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