Year: 2021
Type: article
Abstract: The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax law relationship of a tax overpayment. The institution of crediting overpayments towards tax arrears and current obligations is a special type of tax claims securing the exercise of the rights of taxable entities under the tax law relationship. The basic research method used for the purposes of the analysis undertaken in this publication is a comprehensive analysis of the normative status of the issues analysed and of selected views of legal commentators and of judicial and administrative decisions.
Source: Acta Iuris Stetinensis
Author: Adam Drozdek
Institution: Krakow University of Economics
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4206514290