Studies in Logic, Grammar and Rhetoric (Aug 2013)

A Hearing in the Tax Proceeding Appeal – Interpretation of the Rules by the Tax Authorities

  • Teszner Krzysztof

DOI
https://doi.org/10.2478/slgr-2013-0014
Journal volume & issue
Vol. 33, no. 1
pp. 63 – 76

Abstract

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The purpose of this article is to analyze the powers of tax appeal authorities and their interpretation of the Tax Ordinance Act governing tax hearings.