Remission of social security contributions in the light of the jurisprudence of administrative courts
This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities. The aim is to determine whether and in which areas there are discrepancies in the decisions of common cou...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.002 |
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| Summary: | This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities. The aim is to determine whether and in which areas there are discrepancies in the decisions of common courts and administrative courts and the assessment of individual lines jurisprudence. The author reviewed judicial decisions in this area and he attempted to determine the distinct lines of interpretation. Analysis of court decisions leads to the conclusion that rules requiring that responsibility are applied in a divergent way. In the author's opinion this situation creates a state of uncertainty for entities that are required. |
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| ISSN: | 2300-9853 2353-7086 |