Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims

Abstract

This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration. Authors emphasise that a tax expert may prepare opinions in which he/she estimates obligated person’s assets only at the request of the enforcement authority. Such a request may be made during the enforcement procedure. Moreover, Authors postulate to establish an autonomous enforcement procedure in the field of tax liabilities.

Keywords

• administrative execution
• an obliged person
• tax expert
• opinion
• taxes