Taxpayer’s material interest is sometimes not enough to remit tax arrears
In order to remit a tax, tax authorities must consider the premises of a material private and social interest, and then take into account the more important one. Forgiving debts, although crucial for the taxpayer, does not necessarily bring any importance for the society. In such a case, the arrears cannot be remitted – this is the conclusion that can be drawn from a recent judgment of the Voivodship Administrative Court in Opole.
The judgment is commented on by Maciej Siejbik, a lawyer from the GWW income tax team: https://www.prawo.pl/podatki/wazny-interes-podatnika-i-interes-publiczny-przeslanki-do,510224.html
Related posts
''The Devil in vestments'' - on tax authorities overstepping the bounds of legal action
''The Devil in vestments'' - on tax authorities overstepping the bounds of legal action
GWW strengthens its expertise – Business Law House experts join the team. The law firm opens a branch in Łódź.
GWW strengthens its expertise – Business Law House experts join the team. The law firm opens a branch in Łódź.Beware of fake e-mails
Beware of fake e-mailsPromotions to senior associate, associate and junior associate positions
Promotions to senior associate, associate and junior associate positionsConcerned about
missing out
on key legal
developments?