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Tytuł: Public Interest as a Positive Condition of Applying Reliefs in Payment of Non-Tax Public Law Liabilities to State
Autorzy: Ofiarski, Zbigniew
Słowa kluczowe: State budget
reliefs in payment
public interest
non-tax liabilities to state
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. 491-507
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 subject of this work is the analysis and assessment of applicable legislation concerning the application of reliefs in payment of non-tax liabilities to state, in particular, the condition of “public interest” which justifies such a relief. The works conf rm the need to use general clauses including, most of all, the “public interest” clause, which considers universal and generally acceptable values (e.g. justice, safety, equal treatment, building trust in public administration bodies). It is not defined in any act; therefore, it is vague. Using the dogmatic legal method, the normative material, as well as the achievements of the doctrine, have been examined; court rulings have been examined using the empirical method. That enabled the Author to show that public interest is one of two equivalent and disjunctive conditions justifying application of a relief in payment of non-tax liabilities to state. The important interest of the debtor may be the second condition. The fact that any of those conditions is met entitles a competent authority to apply one of the following reliefs in payment: deferred payment date, payment in installments, or remittal of a liability. In each case, the relief may pertain to a part of or the whole liability. It should be assessed in the context of a specific case.
Afiliacja: University of Szczecin
Nota biograficzna: Professor of Finance Law, Head of the Department of Finance Law, Faculty of Law and Administration, University of Szczecin, Poland. The Author of over 550 publications, including 38 books (monographs, students books, and commentaries), articles, studies in joint works, and electronic publications. Specialises in tax law, local government finance law, and banking law. 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: zbigniew.ofiarski@usz.edu.pl
URI: http://hdl.handle.net/11320/6956
DOI: 10.15290/oolscprepi.2018.36
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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