On the lack of the requirement to obtain the consent of the entity designated as a tax collector
Jacek Wantoch-Rekowski
Uniwersytet Mikołaja Kopernika w Toruniuhttps://orcid.org/0000-0002-1606-7790
Tomasz Brzezicki
Uniwersytet Mikołaja Kopernika w Toruniuhttps://orcid.org/0000-0003-1048-1402
Paweł Majka
Uniwersytet Rzeszowskihttps://orcid.org/0000-0003-4315-4133
Abstract
In Polish tax law, a tax collector is a natural person, a legal person or an organizational unit without legal personality, obliged to collect tax from the taxpayer and pay it to the tax authority, and is responsible mainly for local taxes and fees. The article analyzes the problem faced by municipal councils and commissions of district audit chambers, whether it is necessary to obtain the appropriate consent of an entity before granting it the status of a tax collector.The article aims to demonstrate that the legal specificity of the tax collector’s institution does not require any consent of the entity that is appointed as the collector. The basic research method used by the authors was the dogmatic-legal method and the analysis of local government resolutions, resolutions of the boards of the Regional Chambers of Audit and judgments of administrative courts.
Keywords:
tax law, local government resolution, tax collector, local taxes, Regional Chamber of AuditReferences
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Uniwersytet Mikołaja Kopernika w Toruniu
https://orcid.org/0000-0002-1606-7790
