Wyłączenie stosowania ustawy o odpowiedzialności za naruszenie dyscypliny finansów publicznych do należności z tytułu podatków
Exclusion of the application of the act on liability for violation of the public finance discipline in terms of tax receivables
The subject of the article is a detailed analysis of the scope of excluding the application of the provisions of the act dated 17 December 2004 on liability for violation of the public finance discipline consolidated text: Journal of laws of 2017, item 1311 in terms of determination, establishment, collection or payment of tax receivables as well as evaluation of the legitimacy of this legal solution. In the first part of the article, interpretation of art. 3 of the act on liability for violation of public finance discipline will be carried out in terms of tax receivables. Particular concepts specifying the scope of the analysed exclusion have been defined, such as tax receivables, establishment, collection and payment of tax receivables. In the article, the articles of the act on liability for violation of the public finance discipline establishing the exception to apply the studied exclusion were referred to. In the second part of the article, a critical evaluation of the current scope of exclusion was performed.