Forum Prawnicze – czasopismo naukowe Open Access 2017-2018 zadanie finansowane w ramach umowy 572/P-DUN/2017 ze środków Ministra Nauki i Szkolnictwa Wyższego przeznaczonych na działalność upowszechniającą naukę.

 

Numery wydane w roku 2016 r. zostały wydane dzięki wsparciu finansowemu MNiSW ze środków na Działalność Upowszechniającą Naukę. 

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Załączniki:
Pobierz plik (2-2010 Kalinowski.pdf)2-2010 Kalinowski.pdf439 kB

Taxpayer as a party of tax legal
relation

A tax remitter is obliged to calculate the amount of tax to be paid, to collect it from
taxpayer and to pay it on the account of tax administration. His establishment
always changes tax relations between taxpayer and tax administration.
The paper presents essential problems which may appear while the tax remitter is
introduced into tax relations.
The fi rst part of the paper describes the model of tax relations between tax remitter,
tax administration and taxpayer.
The second part of the paper presents some practical problems concerning the
application of tax rules if the model arrangements are not considered while adopting
the rules regarding the relations between the three bodies of tax relations
mentioned above.