Polish term
Powstawanie, wykonywanie i wygasanie zobowiązań podatkowych.
3 +2 | arising, fulfillment and expiry of tax obligations | ZenonStyczyrz |
May 18, 2005 20:32: Michal Berski changed "Level" from "Non-PRO" to "PRO"
PRO (3): ZenonStyczyrz, bartek, Michal Berski
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Proposed translations
arising, fulfillment and expiry of tax obligations
Chapter 1. Arising of Tax Obligations
Rozdział 3 Zabezpieczenie wykonania zobowiązań podatkowych
Chapter 3. Securing the Fulfilment of Tax Obligations
§ 4. Decyzja o zabezpieczeniu wygasa:
1) po upływie 14 dni od dnia doręczenia decyzji ustalającej wysokość zobowiązania podatkowego,
2) z dniem doręczenia decyzji określającej wysokość zaległości podatkowej.
§ 5. Przepisy § 2 i 3 oraz § 4 pkt 2 stosuje się odpowiednio do § 6. Wygaśnięcie decyzji, o którym mowa § 4, nie narusza ważności postanowienia wydanego na podstawie przepisów o postępowaniu egzekucyjnym w administracji.
Article 33a. § 1. A decision on security shall expire:
1) after the lapse of 14 days from the day of serving the decision determining the amount of tax obligation;
2) on the day of serving the decision assessing the amount of tax obligation;
3) on the day of serving the decision assessing the amount of tax refund.
§ 2. The expiry of the decision on security shall not affect the validity of the order to take the security issued pursuant to the provisions on execution proceedings in administration.
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Note added at 1 hr 17 mins (2005-05-18 20:03:32 GMT)
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źródło - Tax Ordinance Act of 29 August 1997 - TEPIS
Tłumaczenia TEPISU pozostawiają czasami \"trochę\" do życzenia.
Jeśli jest to tłumaczenie przysięgłe to zostawiłbym je w wersji sugerowanej przez TEPIS (w przypadku problemów możesz się zawsze powołać na ich wersję).
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