Odpowiedzialność członków zarządu za zobowiązania podatkowe spółek kapitałowych

master
dc.abstract.enThe liability of board members for the tax liabilities of limited companiesThe subject of this thesis is a detailed analysis of the issue of the liability of board members for the tax liability of limited companies. The thesis presents the process of this responsibility, scope and methods of its cessation. This responsibility is closely linked to the nature of the limited companies present in the Polish law, and therefore the present study also describes limited companies and their structures.The first chapter provides an overview of the concept of fiscal responsibility and introduces its theoretical aspect. The nature of liability as well as the basis on which it is borne by taxpayers is discussed.The second chapter presents the process in which tax decision is made and the proceedings to determine the liability of third parties. The extent to which members of the board are a responsible third party have been presented and the possibility of expiration of tax liabilities described.The third chapter describes limited companies present in the Polish law with respect to their organizational structure. It presents the liability of board members and introduces the process used in direct judgment of their liability for tax obligations as a third party.The present study includes also numerous judgments of Polish courts, presenting the position of jurisprudence in this fieldpl
dc.affiliationWydział Prawa i Administracjipl
dc.areaobszar nauk społecznychpl
dc.contributor.advisorSerwacki, Jerzy - 131833 pl
dc.contributor.authorPudło, Dominikpl
dc.contributor.departmentbycodeUJK/WPA3pl
dc.contributor.reviewerSerwacki, Jerzy - 131833 pl
dc.contributor.reviewerNita, Adam - 130971 pl
dc.date.accessioned2020-07-23T23:23:47Z
dc.date.available2020-07-23T23:23:47Z
dc.date.submitted2012-06-27pl
dc.fieldofstudyadministracjapl
dc.identifier.apddiploma-65118-83101pl
dc.identifier.projectAPD / Opl
dc.identifier.urihttps://ruj.uj.edu.pl/xmlui/handle/item/178642
dc.languagepolpl
dc.subject.entax liability, limited companiespl
dc.titleOdpowiedzialność członków zarządu za zobowiązania podatkowe spółek kapitałowychpl
dc.typemasterpl
dspace.entity.typePublication
dc.abstract.enpl
The liability of board members for the tax liabilities of limited companiesThe subject of this thesis is a detailed analysis of the issue of the liability of board members for the tax liability of limited companies. The thesis presents the process of this responsibility, scope and methods of its cessation. This responsibility is closely linked to the nature of the limited companies present in the Polish law, and therefore the present study also describes limited companies and their structures.The first chapter provides an overview of the concept of fiscal responsibility and introduces its theoretical aspect. The nature of liability as well as the basis on which it is borne by taxpayers is discussed.The second chapter presents the process in which tax decision is made and the proceedings to determine the liability of third parties. The extent to which members of the board are a responsible third party have been presented and the possibility of expiration of tax liabilities described.The third chapter describes limited companies present in the Polish law with respect to their organizational structure. It presents the liability of board members and introduces the process used in direct judgment of their liability for tax obligations as a third party.The present study includes also numerous judgments of Polish courts, presenting the position of jurisprudence in this field
dc.affiliationpl
Wydział Prawa i Administracji
dc.areapl
obszar nauk społecznych
dc.contributor.advisorpl
Serwacki, Jerzy - 131833
dc.contributor.authorpl
Pudło, Dominik
dc.contributor.departmentbycodepl
UJK/WPA3
dc.contributor.reviewerpl
Serwacki, Jerzy - 131833
dc.contributor.reviewerpl
Nita, Adam - 130971
dc.date.accessioned
2020-07-23T23:23:47Z
dc.date.available
2020-07-23T23:23:47Z
dc.date.submittedpl
2012-06-27
dc.fieldofstudypl
administracja
dc.identifier.apdpl
diploma-65118-83101
dc.identifier.projectpl
APD / O
dc.identifier.uri
https://ruj.uj.edu.pl/xmlui/handle/item/178642
dc.languagepl
pol
dc.subject.enpl
tax liability, limited companies
dc.titlepl
Odpowiedzialność członków zarządu za zobowiązania podatkowe spółek kapitałowych
dc.typepl
master
dspace.entity.type
Publication

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