Third party liability and legal succession in the current Tax Ordinance Act and draft New Tax Ordinance Act. Outline of the issues
DOI:
https://doi.org/10.18778/1509-877X.2018.04.04Keywords:
grossly wrongful third party liability in New Ordinance Tax Act draft, statute of limitations for third party liability in New Ordinance Tax Act draft, legal entities and partnerships in cross-border mergers of capital companies and limited joint-stock partnership in New Ordinance Tax Act draft, personal scope of legal succession in New Ordinance Tax Act draft, subjective scope of legal succession in New Ordinance Tax Act draft, decision on legal succession of an enterprise inheritedAbstract
The main aim of the article is to demonstrate differences in the regulation of the legal position of third parties and legal successors on the basis of the current Tax Ordinance Act and the New Tax Ordinance draft. A side goal is to indicate defects and errors in regulation of these issues on the grounds of the current Act – Tax Ordinance.
The article uses as a research method a critical analysis of the provisions of Articles 107–118 of the Tax Ordinance Act and Articles 249–273 and 274–293 of the NOP. The text shows a number of flaws and errors in the regulation of the discussed issues on the grounds of the current Act – Tax Ordinance. It was also indicated which of the regulations of the New Tax Ordinance draft may serve for a more accurate interpretation of the provisions of the current act.
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