A public advocate (also called “an ombudsman”) is a term derived from the Swedish language, which defines it as an independent official to whom one can appeal after exhausting legal remedies. According to the draft of law, the public advocate’s primary role will be helping citizens in tax issues. This institution will be territorially decentralized, namely the office will be located in each of the sixteen tax chambers in Poland, the headquarters will be located in Warsaw. Taxpayers will have an access to the Ombudsman throughout the country, not only in the capital. The Taxpayer’s Ombudsman will have to have 10 years of practice of applying the law and his deputies – 5 years of the practical experience. The first part of the article will de...
Revenue autonomy is one of the fundamental pillars of self-government in the economic sense. The ass...
The paper deals with overlapping between the branches of administrative and constitutional law. The ...
The Polish legislator increasingly goes beyond traditional (doctrinal) understanding of a public adm...
A public advocate (also called “an ombudsman”) is a term derived from the Swedish language, which de...
The article is devoted to evaluation of the proposed reform of treasury administration expressed in ...
This study regards protection of the individual’s rights in autonomous administrative proceedings in...
The professional self-government of attorneys-at-law is one of the functional self-governments estab...
The main aim of this article is presentation of rules concerning evaluation of income tax for a stoc...
Legal Aspects of Lobbying in Decision-Making Processes of Public AdministrationThe process of decisi...
Internal audit in Poland is an institution recognized by both the law and the Polish public finance ...
The aim of the present article is to indicate theoretical framework of creation of cooperation betwe...
The aim of the publication is to present the practical consequences of non-compliance by the taxpaye...
Polish enterprises are increasingly willing to use factoring as an external source of financing. In ...
The article presents an analysis of recent case law of the Supreme Administrative Court income taxes...
The article is devoted to the issue of freedom of economic activity in Polish law. The analysis focu...
Revenue autonomy is one of the fundamental pillars of self-government in the economic sense. The ass...
The paper deals with overlapping between the branches of administrative and constitutional law. The ...
The Polish legislator increasingly goes beyond traditional (doctrinal) understanding of a public adm...
A public advocate (also called “an ombudsman”) is a term derived from the Swedish language, which de...
The article is devoted to evaluation of the proposed reform of treasury administration expressed in ...
This study regards protection of the individual’s rights in autonomous administrative proceedings in...
The professional self-government of attorneys-at-law is one of the functional self-governments estab...
The main aim of this article is presentation of rules concerning evaluation of income tax for a stoc...
Legal Aspects of Lobbying in Decision-Making Processes of Public AdministrationThe process of decisi...
Internal audit in Poland is an institution recognized by both the law and the Polish public finance ...
The aim of the present article is to indicate theoretical framework of creation of cooperation betwe...
The aim of the publication is to present the practical consequences of non-compliance by the taxpaye...
Polish enterprises are increasingly willing to use factoring as an external source of financing. In ...
The article presents an analysis of recent case law of the Supreme Administrative Court income taxes...
The article is devoted to the issue of freedom of economic activity in Polish law. The analysis focu...
Revenue autonomy is one of the fundamental pillars of self-government in the economic sense. The ass...
The paper deals with overlapping between the branches of administrative and constitutional law. The ...
The Polish legislator increasingly goes beyond traditional (doctrinal) understanding of a public adm...