Matches in SemOpenAlex for { <https://semopenalex.org/work/W4320916735> ?p ?o ?g. }
Showing items 1 to 54 of
54
with 100 items per page.
- W4320916735 endingPage "212" @default.
- W4320916735 startingPage "185" @default.
- W4320916735 abstract "The article presents the results of empirical legal research on the case law of ordinary courts concerning actions brought by tax authorities to establish the existence or non-existence of a legal relationship or right. The research material comprised 53 cases concluded with a final judgment, which were brought before Polish district and regional courts (as courts of first instance) in the period from 1 September 2005 to 31 December 2019. The research as such led the author to several most important conclusions. Firstly, the number of actions brought under this procedure is negligible. Secondly, the highest number of actions was brought in the period 2005–2008. Thirdly, these actions are most often brought by the Heads of Tax Offices as part of tax proceedings related to income taxes. Fourthly, when the tax authority brings an action, in most cases it demands establishing non-existence of a contract, arguing that the legal relationship is based on a defective declaration of intent." @default.
- W4320916735 created "2023-02-16" @default.
- W4320916735 creator A5029965375 @default.
- W4320916735 date "2021-01-01" @default.
- W4320916735 modified "2023-10-04" @default.
- W4320916735 title "Powództwo organów podatkowych o ustalenie w świetle badań empirycznych" @default.
- W4320916735 doi "https://doi.org/10.32041/pwd.4807" @default.
- W4320916735 hasPublicationYear "2021" @default.
- W4320916735 type Work @default.
- W4320916735 citedByCount "0" @default.
- W4320916735 crossrefType "journal-article" @default.
- W4320916735 hasAuthorship W4320916735A5029965375 @default.
- W4320916735 hasBestOaLocation W43209167351 @default.
- W4320916735 hasConcept C107038049 @default.
- W4320916735 hasConcept C121332964 @default.
- W4320916735 hasConcept C138147947 @default.
- W4320916735 hasConcept C138885662 @default.
- W4320916735 hasConcept C162324750 @default.
- W4320916735 hasConcept C17744445 @default.
- W4320916735 hasConcept C190253527 @default.
- W4320916735 hasConcept C199539241 @default.
- W4320916735 hasConcept C2780791683 @default.
- W4320916735 hasConcept C2781291010 @default.
- W4320916735 hasConcept C62520636 @default.
- W4320916735 hasConceptScore W4320916735C107038049 @default.
- W4320916735 hasConceptScore W4320916735C121332964 @default.
- W4320916735 hasConceptScore W4320916735C138147947 @default.
- W4320916735 hasConceptScore W4320916735C138885662 @default.
- W4320916735 hasConceptScore W4320916735C162324750 @default.
- W4320916735 hasConceptScore W4320916735C17744445 @default.
- W4320916735 hasConceptScore W4320916735C190253527 @default.
- W4320916735 hasConceptScore W4320916735C199539241 @default.
- W4320916735 hasConceptScore W4320916735C2780791683 @default.
- W4320916735 hasConceptScore W4320916735C2781291010 @default.
- W4320916735 hasConceptScore W4320916735C62520636 @default.
- W4320916735 hasLocation W43209167351 @default.
- W4320916735 hasOpenAccess W4320916735 @default.
- W4320916735 hasPrimaryLocation W43209167351 @default.
- W4320916735 hasRelatedWork W2070120408 @default.
- W4320916735 hasRelatedWork W2313654028 @default.
- W4320916735 hasRelatedWork W2498486402 @default.
- W4320916735 hasRelatedWork W2899084033 @default.
- W4320916735 hasRelatedWork W2947514 @default.
- W4320916735 hasRelatedWork W3037987962 @default.
- W4320916735 hasRelatedWork W4212900057 @default.
- W4320916735 hasRelatedWork W4241680709 @default.
- W4320916735 hasRelatedWork W4254730189 @default.
- W4320916735 hasRelatedWork W4256632584 @default.
- W4320916735 hasVolume "48" @default.
- W4320916735 isParatext "false" @default.
- W4320916735 isRetracted "false" @default.
- W4320916735 workType "article" @default.