TY - JOUR
TI - Damages paid to taxpayers for issuing an unlawful tax decision – public expenditure which may be avoided
AU - Drywa, Anna
TI - Damages paid to taxpayers for issuing an unlawful tax decision – public expenditure which may be avoided
AB - One of the categories of public expenditure are, inter alia, funds intended to pay as compensation to taxpayers who have been harmed by the tax authorities as a result of issuing faulty tax decision. The purpose of this article is to draw attention to the fact that these are expenses that can be avoided.
Liability is one of the foundations of a democratic state of law. It is not permitted to hand over taxpayer risk associated with the exercise of power. All damages caused to the taxpayer as a consequence of faulty tax decision should be compensated. Therefore, minimizing the amount of compensation should be done by preventing contempt of the law and improving the quality of tax legislation.
VL - 2016
IS - Issue 1 (1)/2016
PY - 2016
C1 - 2299-6834
SP - 23
EP - 37
UR - https://ejournals.eu/en/journal/financial-law-review/article/odszkodowania-wyplacane-podatnikom-z-tytulu-wydania-niezgodnej-z-prawem-decyzji-podatkowej-wydatki-publiczne-ktorych-mozna-uniknac
KW - tax authority
KW - tax decision
KW - compensation
KW - public expenses