Public interest as a prerequisite for remission of tax liabilities

Abstract

The law of the 29th August 1997 Tax Regulations (1; hereafter: regulations) stipulates a few simplifications, following the example of the law of the 19th December 1980 about tax obligations (2), taking into account, however, the term from chapter 7a – “of tax allowance in the repayment of tax obligations”. The expression used in the heading of the chapter constitutes a novelty in relation to the regulations binding before the date of coming into force of the amending of the regulations of the 30th June, 2005 – i.e. before the 1st September 2005 (3,4, p. 461). The regulations of the article 67a inserted in that chapter as well as the regulations that follow, should not thus be associated with the term “allowance’ in the sense imposed to it by the regulation of the article 3, pt 6 of the law. ”Repayment”, of which it is said in the name of the chapter, if to seek for similarities, is rather closer to regulations included in the regulations of the article 204, paragraph 1, as well as 210, paragraph 5, sentence two of the regulations (4, p. 462). Wording of the regulation of the article 67a, paragraph 1 of the regulations justifies, however, the statement, that the objective allowance are legal solutions introduced with that regulation,the use of which results in either a shift in time of tax payment in relation to the generally binding final date for performance or an extinction of the obligation together with possible default interests.