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Tytuł: A Poviat Governor as a Party to the Agreement Transferring the Ownership of Objects and Property Rights to the State Treasury or a Local Government Unit in Exchange for Tax Arrears
Autorzy: Ofiarska, Małgorzata
Słowa kluczowe: Poviat governor
tax arrears
agreement
State Treasury
local government unit
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 473-489
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The aim of the article is the analysis and evaluation of the legislation applicable within the scope of using a specific manner of expiry of a tax liability, which is transferring of the ownership of an object or property rights by the obligor to the State Treasury or a local government unit and, thus, carrying out of the liability in kind. The main objective of the study has been achieved by proving that, depending on the type of tax arrears, i.e. due to the State Treasury or a poviat, what changes the scope of powers and duties, which are the essence of the functions performed by a poviat governor. As a result of the conclusion of the agreement transferring the ownership of objects and property rights to the State Treasury in exchange for tax arrears, the tax liability expires, yet, it is executed only exceptionally in kind and not in a pecuniary form. The study uses the dogmatic-legal method in order to examine the normative material and the achievements of the doctrine as well as the empirical method necessary for the examination of the court rulings.
Afiliacja: University of Szczecin
Nota biograficzna: Professor of University of Szczecin, Doctor of Law, Head of the Department of Local Government Law, Faculty of Law and Administration, University of Szczecin, Poland. The Author of over 250 publications, including 10 books, 40 articles, 94 studies in joint works and other electronic publications. Specialises in local government law and administrative enforcement proceedings. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
E-mail: malgorzata.ofiarska@usz.edu.pl
URI: http://hdl.handle.net/11320/6955
DOI: 10.15290/oolscprepi.2018.35
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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