Open AccessHIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH
Author(s) -
Aneta Makowiec
Publication year - 2016
Publication title -
zeszyty prawnicze
Language(s) - English
Resource type - Journals
eISSN - 2353-8139
pISSN - 1643-8183
DOI - 10.21697/zp.2014.14.4.06
Subject(s) - legislation , law , liability , law and economics , tax law , business , subject (documents) , political science , accounting , economics , double taxation , library science , computer science
The Judicial Mortgage: A Form of Securing Tax LiabilitySummaryThis paper incorporates a characterisation and a thorough dogmatic analysis of the judicial mortgage as a form of securing the satisfaction of tax liabilities in Polish law. The significance of this issue warrants a discussion of the research both on its practical and theoretical aspects. In addition there has not been much interest in this subject in the Polish tax and legal literature. Undoubtedly, the amendments introduced during the last few years have prompted numerous questions and doubts with regard to these issues, which justifies the need for such research all the more. The fact that securing the satisfaction of tax liabilities is performed by employing methods well-known in civil law connected with liability involving rights in rem such as the mortgage, and the insufficient regulations regarding the judicial mortgage in tax law have made it necessary to analyse the legislation on private law as well as the doctrines and case-law connected with it.