AN ADMINISTRATIVE ORDER TO SECURE A CLAIM AS A BASIS FOR AN ENTRY OF A COMPULSORY MORTGAGE Cover Image

ADMINISTRACYJNE ZARZĄDZENIE ZABEZPIECZENIA JAKO PODSTAWA WPISU HIPOTEKI PRZYMUSOWEJ
AN ADMINISTRATIVE ORDER TO SECURE A CLAIM AS A BASIS FOR AN ENTRY OF A COMPULSORY MORTGAGE

Author(s): Agnieszka Polus
Subject(s): Civil Law, Fiscal Politics / Budgeting
Published by: Uniwersytet Adama Mickiewicza
Keywords: administrative order; to secure a claim; basis for an entry of a compulsory mortgage;

Summary/Abstract: The main subject of the discussion concerns issues related to securing tax obligations before issuing a decision setting or determining the amount of tax liability. In such a case, the tax authority issues a decision determining the approximate amount of the tax liability (decision on securing), under which the order for the collateral is issued. First, issues related to the expiration and revocation of a decision on securing are discussed. Then, the impact of the revoked decision on the validity of the collateral order is presented, and the effects of the revocation of an administrative act in administrative proceedings on the land and mortgage register proceedings are discussed. The author also attempts to answer the question whether revocation of an administrative act constituting the basis for an entry of a compulsory mortgage may constitute a new fact or evidence in the appellate proceedings concerning the land and mortgage register.

  • Issue Year: 80/2018
  • Issue No: 3
  • Page Range: 97-107
  • Page Count: 11
  • Language: Polish
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