The Participation of Tax Authorities in Insolvency Agreements
Megjelenés dátuma : 2018
Dokumentum típusa : Folyóiratcikk
Kulcsszó : insolvency agreement, tax law, restructuring law, fiscal principle, internal administrative guide
Absztrakt :
The contribution deals with a problem if and when Polish tax authorities should support
insolvency agreements. Tax authorities are bodies of public law; however, they have to act within
insolvency agreement proceedings as a private law subject, e.g. participate in negotiations. It creates
many legal problems. The aim of the contribution is presenting possible guidelines which should
allow tax authorities to make a decision if and when to support insolvency agreements. Additionally,
it presents a possible amendment of the Polish law (de lege ferenta) on the basis of German
experience.
