Skutki zapłaty zobowiązania podatkowego przez osobę trzecią. Glosa do uchwały NSA I FPS 8/07
Payment of tax liability by third person. Comments to rulings of supreme administrative court I FPS 8/07

Summary/Abstract: In the article author performs analysis whether payment of tax made by third party leads to termination of tax liability. Publication is a comment to resolution of Polish Supreme Administrative Court from 26 May 2008 (I FPS 8/07). Author claims that the judgment of court that payment of tax made by third part does not lead to termination of taxpayer liability is at least controversial. He propose to treat payment done by third party as payment of taxpayer and thus leading to termination of tax liability. The article contains also analysis of consequences of such payment on civil law ground. At the end of article author presents planned changes to tax law as regards analyzed issue.

• Details
• Contents