Artikel 2021
The taxpayer’s claim under the tax law relationship of a tax overpayment
Autoren / Herausgeber: Adam Drozdek
Veröffentlicht in: Acta Iuris Stetinensis
The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax law relationship of a tax o…
DOI: 10.18276/ais.2021.33-02 · ISSN: 2083-4373