Public Governance, Administration and Finances Law Review (Dec 2018)

The Participation of Tax Authorities in Insolvency Agreements

  • Piotr Buława

DOI
https://doi.org/10.53116/pgaflr.2018.2.2
Journal volume & issue
Vol. 3, no. 2
pp. 28 – 35

Abstract

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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.

Keywords