Admissibility of a Third Party to Raise Objections to a Tax Assessment Made by a Definite Tax Decision

Abstract

The issue of the article concerns the admissibility of a third party to raise objections concerning the tax assessment made by a definite tax decision. The jurisprudence of the administrative courts assumes that such objections cannot be successfully raised, and that the amount of tax resulting from the decision is binding on the third party in proceedings concerning its liability for the taxpayer’s tax arrears. Such a standpoint requires a polemic remarks. The assessment decision in proceedings involving the liability of a third party is an official document. The Tax Ordinance explicitly provides for the possibility of taking evidence against official documents. In addition, the model of liability, in which its essential elements remain outside the possibility of influence by a party with the status of a third party, raises constitutional concerns.