Open AccessThe Participation of Tax Authorities in Insolvency Agreements
Author(s) -
Piotr Buława
Publication year - 2018
Publication title -
public governance, administration and finances law review
Language(s) - English
Resource type - Journals
eISSN - 2786-0736
pISSN - 2498-6275
DOI - 10.53116/pgaflr.2018.2.2
Subject(s) - insolvency , negotiation , bankruptcy , german , business , tax law , law , subject (documents) , law and economics , accounting , political science , double taxation , economics , archaeology , library science , computer science , history
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.