Matches in SemOpenAlex for { <https://semopenalex.org/work/W4245231808> ?p ?o ?g. }
Showing items 1 to 64 of
64
with 100 items per page.
- W4245231808 endingPage "145" @default.
- W4245231808 startingPage "121" @default.
- W4245231808 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.
- W4245231808 created "2022-05-12" @default.
- W4245231808 creator A5006780558 @default.
- W4245231808 date "2018-09-24" @default.
- W4245231808 modified "2023-10-18" @default.
- W4245231808 title "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji" @default.
- W4245231808 doi "https://doi.org/10.14746/stpp.2016.2.14.5" @default.
- W4245231808 hasPublicationYear "2018" @default.
- W4245231808 type Work @default.
- W4245231808 citedByCount "1" @default.
- W4245231808 countsByYear W42452318082022 @default.
- W4245231808 crossrefType "journal-article" @default.
- W4245231808 hasAuthorship W4245231808A5006780558 @default.
- W4245231808 hasBestOaLocation W42452318081 @default.
- W4245231808 hasConcept C10138342 @default.
- W4245231808 hasConcept C120527767 @default.
- W4245231808 hasConcept C144133560 @default.
- W4245231808 hasConcept C159091798 @default.
- W4245231808 hasConcept C162324750 @default.
- W4245231808 hasConcept C17744445 @default.
- W4245231808 hasConcept C182306322 @default.
- W4245231808 hasConcept C190253527 @default.
- W4245231808 hasConcept C199539241 @default.
- W4245231808 hasConcept C2776949292 @default.
- W4245231808 hasConcept C2777351106 @default.
- W4245231808 hasConcept C2779777834 @default.
- W4245231808 hasConcept C2780765947 @default.
- W4245231808 hasConcept C3116431 @default.
- W4245231808 hasConcept C83009810 @default.
- W4245231808 hasConceptScore W4245231808C10138342 @default.
- W4245231808 hasConceptScore W4245231808C120527767 @default.
- W4245231808 hasConceptScore W4245231808C144133560 @default.
- W4245231808 hasConceptScore W4245231808C159091798 @default.
- W4245231808 hasConceptScore W4245231808C162324750 @default.
- W4245231808 hasConceptScore W4245231808C17744445 @default.
- W4245231808 hasConceptScore W4245231808C182306322 @default.
- W4245231808 hasConceptScore W4245231808C190253527 @default.
- W4245231808 hasConceptScore W4245231808C199539241 @default.
- W4245231808 hasConceptScore W4245231808C2776949292 @default.
- W4245231808 hasConceptScore W4245231808C2777351106 @default.
- W4245231808 hasConceptScore W4245231808C2779777834 @default.
- W4245231808 hasConceptScore W4245231808C2780765947 @default.
- W4245231808 hasConceptScore W4245231808C3116431 @default.
- W4245231808 hasConceptScore W4245231808C83009810 @default.
- W4245231808 hasIssue "2(14)" @default.
- W4245231808 hasLocation W42452318081 @default.
- W4245231808 hasLocation W42452318082 @default.
- W4245231808 hasOpenAccess W4245231808 @default.
- W4245231808 hasPrimaryLocation W42452318081 @default.
- W4245231808 hasRelatedWork W1924951846 @default.
- W4245231808 hasRelatedWork W2034905657 @default.
- W4245231808 hasRelatedWork W2372446253 @default.
- W4245231808 hasRelatedWork W2379010421 @default.
- W4245231808 hasRelatedWork W2488577131 @default.
- W4245231808 hasRelatedWork W2602439873 @default.
- W4245231808 hasRelatedWork W2752044651 @default.
- W4245231808 hasRelatedWork W3116840290 @default.
- W4245231808 hasRelatedWork W4205190613 @default.
- W4245231808 hasRelatedWork W4251194894 @default.
- W4245231808 isParatext "false" @default.
- W4245231808 isRetracted "false" @default.
- W4245231808 workType "article" @default.