Year: 2024
Type: article
Abstract: The article discusses the regulations relating to enforcement authorities contained in the Administrative Enforcement Proceedings Act. The study aims to indicate the special role of the head of the tax office in administrative enforcement proceedings. Analyzing the applicable regulations, the author points to the broad powers and practical consequences associated with this type of enforcement authority. He proves that administrative enforcement authorities are differently and unequally equipped in the application of enforcement measures.
Author: Arkadiusz Żeżawski
Language: English
Topic: Polish Law and Legal System
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403378331