Post by account_disabled on Oct 31, 2023 0:49:42 GMT -5
The Opinion Code . Thirdly, an individual interpretation may not be taken into account in the resolution of a tax case, which means that it is not binding on tax authorities and tax inspection authorities Article k of the Tax Code and Article m of the Tax Code [ cf. Judgment of the Supreme Administrative Court of October , , ref. no. file I GSK / ]. Rules for applying exemption from the obligation to pay tax Exemption from the obligation to pay may only occur to the extent that the event that is the subject of the interpretation creates a tax obligation and liability.
Thus, exemption from the obligation to pay tax may apply in the case of, among others by delivering philippines photo editor to the tax authority a copy of a final court decision repealing the applied interpretation. The Provincial Administrative Court in Wrocław indicated that Art. m § op does not give the right to request the initiation of tax proceedings. Only during tax proceedings is the right to submit an application to determine the amount of tax exempt under Art. m § op [cf. judgment of December , , ref. no. file I SA/Wr / ]. IMPORTANT - the tax authority is obliged to inform the taxpayer in writing about the end date of the exemption from the obligation to pay tax, which results from the interpretation overturned by the court.
Procedure for applying exemption from the obligation to pay tax In the provisions of Art. m of the Tax Ordinance At the request of the taxpayer who complied with the interpretation, in the decision determining or determining the amount of the tax liability, the tax authority also determines the amount of tax covered by the exemption referred to in § , or - in the case of payment of tax within the scope of this exemption - determines the amount of the overpayment.
Thus, exemption from the obligation to pay tax may apply in the case of, among others by delivering philippines photo editor to the tax authority a copy of a final court decision repealing the applied interpretation. The Provincial Administrative Court in Wrocław indicated that Art. m § op does not give the right to request the initiation of tax proceedings. Only during tax proceedings is the right to submit an application to determine the amount of tax exempt under Art. m § op [cf. judgment of December , , ref. no. file I SA/Wr / ]. IMPORTANT - the tax authority is obliged to inform the taxpayer in writing about the end date of the exemption from the obligation to pay tax, which results from the interpretation overturned by the court.
Procedure for applying exemption from the obligation to pay tax In the provisions of Art. m of the Tax Ordinance At the request of the taxpayer who complied with the interpretation, in the decision determining or determining the amount of the tax liability, the tax authority also determines the amount of tax covered by the exemption referred to in § , or - in the case of payment of tax within the scope of this exemption - determines the amount of the overpayment.