Kontrowersje wokół sposobu ukształtowania obowiązków płatnika w Ordynacji podatkowej (wybrane zagadnienia)
Controversies Over the Manner of Shaping the Obligations of the Withholding Agent in the Tax Ordinance (Selected Issues)

Summary/Abstract: The subject of the article is assessment of the provisions of the Tax Code to the extent to which it regulates the rights and obligations of the with holding agents made from the point of view of protecting the rights of the entities fulfilling the with holding agent’s functions. The analysis of the provisions regulating the negative conditions of the with holding agent’s liability has shown that the current content of Art. 30 § 4 of the Tax Code, to the extent it makes such a premise “no fault of the tax payer in not collecting the tax by the with holding agent” is in consistent with Art. 31 par. 3 of the Constitution.

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