Post by account_disabled on Nov 13, 2023 22:32:32 GMT -7
The tax authority before which the proceedings are pending decides on the imposition of a disciplinary penalty and its repeal cf. § ; The decision refusing to waive the penalty may be appealed cf. § ; Being punished with a disciplinary penalty does not exclude the possibility of applying coercive measures provided for in specific provisions to a reluctant witness or expert cf. § . Therefore, a decision refusing to waive the penalty may be appealed against, and imposing a disciplinary penalty.
Does not exclude the possibility of applying coercive measures against the party provided for in specific provisions, e.g. in the Fiscal Penal Code. Additionally, it should be noted that disciplinary penalties are subject to a statute of limitations pursuant to the philippines photo editor provisions of Art. § and art. of the Tax Ordinance cf. § . Appropriate application of the provisions of Art. to disciplinary penalties. § and art. of the Tax Ordinance means that the tax office has three years to issue a decision imposing a penalty plus another five years to enforce it this is the judgment of the Supreme Administrative Court of March.
The case law describes the issue of imposing disciplinary penalties. For example, the Provincial Administrative Court in Rzeszów in its judgment of May , , ref. no. No. I SA/Rz / stated that the punished person has the right to file a complaint against the decision imposing a disciplinary penalty to a higher authority. However, an application to revoke the decision imposing a disciplinary penalty is submitted to the tax authority that issued the decision imposing the penalty and it considers the application.
Does not exclude the possibility of applying coercive measures against the party provided for in specific provisions, e.g. in the Fiscal Penal Code. Additionally, it should be noted that disciplinary penalties are subject to a statute of limitations pursuant to the philippines photo editor provisions of Art. § and art. of the Tax Ordinance cf. § . Appropriate application of the provisions of Art. to disciplinary penalties. § and art. of the Tax Ordinance means that the tax office has three years to issue a decision imposing a penalty plus another five years to enforce it this is the judgment of the Supreme Administrative Court of March.
The case law describes the issue of imposing disciplinary penalties. For example, the Provincial Administrative Court in Rzeszów in its judgment of May , , ref. no. No. I SA/Rz / stated that the punished person has the right to file a complaint against the decision imposing a disciplinary penalty to a higher authority. However, an application to revoke the decision imposing a disciplinary penalty is submitted to the tax authority that issued the decision imposing the penalty and it considers the application.