Granice zasady prawdy materialnej w postępowaniu podatkowym
The Boundaries of the Principle of Truth in Tax Procedure
Author(s): Rafał PasternakSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: podatki; prawo podatkowe; postępowanie podatkowe; zasada prawdy materialnej; taxes; tax law; tax procedure; principle of objective truth
Summary/Abstract: The main aim of this article is to classify and characterize the major factors that have an influence on boundaries of substantive truth principle in tax procedure. The author lists three factors (the constitutional principle of the rule of law, limitations and breaches of the mentioned principle) and thoroughly analyzes each of them from the perspective of its influence on the possibility of finding the truth in tax procedure.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 193-201
- Page Count: 9
- Language: Polish
