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The amount referred to in Art. § , is subject to an increase each year to the extent corresponding to the increase in prices of consumer goods and services in the first two quarters of a given year in relation to the same period of the previous year, and if this indicator is negative, the amount does not change cf. § ; The minister responsible for public finances, in consultation with the President of the Central Statistical Office, announces, by way of a notice, in the Official Journal of the.
Republic of Poland "Monitor Polski", by August of a given year, the amount referred to in § , rounding it to full hundreds of zlotys excluding tens of zlotys cf. § . In , the fine is PLN , . , while in the previous year, i.e. , the fine phone number list was PLN , . . Are you late with your tax payment In this article you will find out how and when to charge interest on tax arrears, as well as such interest charged unjustly by the tax office. The tax authority competent for procedural disciplinary penalties The provision of Art. of the Tax Ordinance states that: The tax authority before which the proceedings are pending decides on the imposition of a disciplinary penalty and its repea.
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 decisionmay 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 provisions of Art. § and art. of the Tax Ordinance cf. § . Appropriate application of the provisions of Art.
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