Przyznawanie ulg w spłacie zobowiązań podatkowych przedsiębiorcom w trudnej sytuacji ekonomicznej

Abstract

Until quite recently the only one criterion for granting reliefs in payment of tax commitments in Poland there was proving that the taxpayer found himself in exremely bad financial condition. That situation has radically changed after Polish accession to the European Union. Granting the relief in payment of tax commitments, the tax authority in most cases gives to taxpayers a public aid. Such aid is only acceptable in strictly defined situations which are regulated by Community law, binding at territory of Poland as well as polish legislation. The aim of the paper is to introduce rules on annulment, deferment and paying in installments of tax commitments of entrepreneurs in poor economic situation.Granting mentioned reliefs in payment of tax commitments to entrepreneurs of that category is strongly limited by Community legislation.