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
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