Odpowiedzialność podatkowa w obowiązującym prawie polskim

Abstract

The problem of legal liability is still to be solved by legal theories. Tax liability is defined in the PRL (Polish People's Republic) by the tax liability law. In this article, the author presents the provisions of Section II of the Decree of 16 May 1946 on tax obligations (articles 9-22), superseded by the current Section IV of the Decree of 26 October 1950 on tax obligations, as amended by the Act of 16 November 1960, together with the implementing provisions of these acts. An immediate consequence of the failure to comply with the tax obligation within the prescribed period, is a statutory obligation to pay interest on arrears when the debtor is a social economy entity or a late payment surcharge when a debtor is a natural person or a non-social economy entity. The article addresses such issues as interest (surcharges) on arrears, enforcement of tax arrears, liens on the debtor's assets and the debtor's assets as a basis for the tax liability. The demands put forward in the study aim to take account of the socio-economic changes which our socialist society has undergone and continues to undergo.