Статья 2020
Ruling as a form of settlement of an individual tax case: Considerations exemplified by tax overpayment
Авторы / редакторы: Adam Drozdek
Опубликовано в: Studia Administracyjne
The ruling on the application of tax overpayment is a formal act which does not prejudge the existence of tax arrears, but which provides information on the way the payment is credited. The credit is legally binding. Therefore, the ruling on the credit only confirms that it has b…
DOI: 10.18276/sa.2020.12-01 · ISSN: 2080-5209