Kurator osoby fizycznej w postępowaniu podatkowym w świetle art. 138 § 1 Ordynacji podatkowej
Kwartalnik Prawa Podatkowego, ISSN: 1509-877X, Vol: 4, Issue: 3, Page: 57-83
2020
- 10Usage
- 1Captures
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Metrics Details
- Usage10
- Downloads9
- Abstract Views1
- Captures1
- Readers1
Article Description
The article deals with the subject of the legal regulation in Article 138 § 1 of the Tax Ordinance Act (TOA), according to which the tax authority is obliged to apply to the court for the appointment of a curator for a person incapable of legal actions or an absent person. The author stresses that the provision of Article 138 § 1 of the TOA guarantees to a natural person who is incapacitated or absent that, through the appointment of a curator, the initiation and conduct of tax proceedings will take place while ensuring his/her proper representation at each of their stages.
Bibliographic Details
Uniwersytet Lodzki (University of Lodz)
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