Matches in SemOpenAlex for { <https://semopenalex.org/work/W2893533070> ?p ?o ?g. }
Showing items 1 to 60 of
60
with 100 items per page.
- W2893533070 abstract "The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last fifty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model structures of tax administration organisations resulting from the enactment of the Act on Tax Administration of 10 July 2015 and require extensive discussion as they change the essential components of the procedure i.e. initiation of enforcement proceedings by creditors, exclusion of the Minister of Finance from the jurisdiction in the second instance in individual cases of enforcement procedure, the possibility of authorising local governments own organisational units to exercise the rights and obligations of the creditor and the enforcement authority, postponement of enforcement proceedings or enforcement actions, mandatory elements of an administrative enforcement title, the procedure adopted by an enforcement authority at the stage of examining the admissibility of an enforcement order, information rights of the enforcement authority, recognition of complaints regarding enforcement actions (general and connected with applying a specific enforcement measure) as well as the excessive length of proceedings and elimination of enforcement costs if creditors are tax offices or customs chambers." @default.
- W2893533070 created "2018-10-05" @default.
- W2893533070 creator A5006780558 @default.
- W2893533070 date "2019-12-04" @default.
- W2893533070 modified "2023-09-25" @default.
- W2893533070 title "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji" @default.
- W2893533070 doi "https://doi.org/10.14746/spp.2016.2.14.5" @default.
- W2893533070 hasPublicationYear "2019" @default.
- W2893533070 type Work @default.
- W2893533070 sameAs 2893533070 @default.
- W2893533070 citedByCount "0" @default.
- W2893533070 crossrefType "journal-article" @default.
- W2893533070 hasAuthorship W2893533070A5006780558 @default.
- W2893533070 hasBestOaLocation W28935330701 @default.
- W2893533070 hasConcept C10138342 @default.
- W2893533070 hasConcept C120527767 @default.
- W2893533070 hasConcept C144133560 @default.
- W2893533070 hasConcept C159091798 @default.
- W2893533070 hasConcept C162324750 @default.
- W2893533070 hasConcept C17744445 @default.
- W2893533070 hasConcept C190253527 @default.
- W2893533070 hasConcept C199539241 @default.
- W2893533070 hasConcept C2776949292 @default.
- W2893533070 hasConcept C2777351106 @default.
- W2893533070 hasConcept C2779777834 @default.
- W2893533070 hasConcept C2780765947 @default.
- W2893533070 hasConcept C3116431 @default.
- W2893533070 hasConcept C83009810 @default.
- W2893533070 hasConceptScore W2893533070C10138342 @default.
- W2893533070 hasConceptScore W2893533070C120527767 @default.
- W2893533070 hasConceptScore W2893533070C144133560 @default.
- W2893533070 hasConceptScore W2893533070C159091798 @default.
- W2893533070 hasConceptScore W2893533070C162324750 @default.
- W2893533070 hasConceptScore W2893533070C17744445 @default.
- W2893533070 hasConceptScore W2893533070C190253527 @default.
- W2893533070 hasConceptScore W2893533070C199539241 @default.
- W2893533070 hasConceptScore W2893533070C2776949292 @default.
- W2893533070 hasConceptScore W2893533070C2777351106 @default.
- W2893533070 hasConceptScore W2893533070C2779777834 @default.
- W2893533070 hasConceptScore W2893533070C2780765947 @default.
- W2893533070 hasConceptScore W2893533070C3116431 @default.
- W2893533070 hasConceptScore W2893533070C83009810 @default.
- W2893533070 hasLocation W28935330701 @default.
- W2893533070 hasLocation W28935330702 @default.
- W2893533070 hasOpenAccess W2893533070 @default.
- W2893533070 hasPrimaryLocation W28935330701 @default.
- W2893533070 hasRelatedWork W13201627 @default.
- W2893533070 hasRelatedWork W22745460 @default.
- W2893533070 hasRelatedWork W22786542 @default.
- W2893533070 hasRelatedWork W23657172 @default.
- W2893533070 hasRelatedWork W25363106 @default.
- W2893533070 hasRelatedWork W28529059 @default.
- W2893533070 hasRelatedWork W29646859 @default.
- W2893533070 hasRelatedWork W36998841 @default.
- W2893533070 hasRelatedWork W537846 @default.
- W2893533070 hasRelatedWork W18362090 @default.
- W2893533070 isParatext "false" @default.
- W2893533070 isRetracted "false" @default.
- W2893533070 magId "2893533070" @default.
- W2893533070 workType "article" @default.