Szerző dc.contributor.author | Piotr Buława | |
Elérhetőség dátuma dc.date.accessioned | 2019-12-03T14:16:04Z | |
Rendelkezésre állás dátuma dc.date.available | 2019-12-03T14:16:04Z | |
Kiadás dc.date.issued | 2018 | |
Issn dc.identifier.issn | 2498-6275 | |
Uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/14397 | |
Kivonat dc.description.abstract | 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. | hu_HU |
Nyelv dc.language.iso | en | hu_HU |
Kiadó dc.publisher | Nordex Nonprofit Kft. – Dialóg Campus Kiadó | hu_HU |
Kulcsszó dc.subject | insolvency agreement | hu_HU |
Kulcsszó dc.subject | tax law | hu_HU |
Kulcsszó dc.subject | restructuring law | hu_HU |
Kulcsszó dc.subject | fiscal principle | hu_HU |
Kulcsszó dc.subject | internal administrative guide | hu_HU |
Cím dc.title | The Participation of Tax Authorities in Insolvency Agreements | hu_HU |
Típus dc.type | Folyóiratcikk | hu_HU |