The commentary of the judgment of the Provincial Administrative Court in Bydgoszcz of August 18, 2020 (I SA/Bd 101/20)
DOI:
https://doi.org/10.18778/1509-877X.2021.02.01Keywords:
tax law, tax liability, tax court, illegal representation of other person, Tax OrdinanceAbstract
The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in Bydgoszcz of August 18, 2020 (I SA/Bd 101/20). The issue is understanding of Art. 113 of the General Tax Law (1997), according to which the awareness of the person who illegally represents of taxpayer as to the purpose of activity of the latter determines its responsibility for the tax arrears. The author criticizes the interpretation of the provision by tax court, especially in the context of the facts of the case.
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Brzeziński B., Glosa do wyroku WSA w Lublinie z 22.01.2019 r. (I SA/Lu 48/19), „Przegląd Orzecznictwa Podatkowego” 2019, nr 4.
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Olesińska A., Odpowiedzialność osób trzecich za zobowiązania podatkowe, Toruń 1994.
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Olesińska A., Odpowiedzialność osób trzecich za zobowiązania podatkowe, Lublin 2000.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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