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Ustawa o opłacie skarbowej. Komentarz

Author: Agata Małecka
Borszowski Paweł
Małecka Agata
Paweł Borszowski

Publishing date: 2014

Stan prawny na 1 października 2014 roku W książce w sposób dogłębny omówiono przepisy ustawy o opłacie skarbowej. Dość prosta konstrukcja normatywna tej daniny publicznej powoduje w praktyce spore wątpliwości interpretacyjne, dlatego w komentarzu – oprócz dokonania wnikliwej analizy istoty konkretnych regulacji prawnych z wykorzystaniem poglądów doktryny – autorzy odnoszą się do bogatego orzecznictwa wojewódzkich sądów administracyjnych i Naczelnego Sądu Administracyjnego, jak również do interpretacji indywidualnych. Połączenie analizy regulacji prawnych składających się na opłatę skarbową z ich „odbiciem” w praktyce jest dobrym narzędziem do rozwiązywania problemów, jakie napotykają podmioty stosujące przepisy komentowanej ustawy. Komentarz jest adresowany do

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Ustawa o opłacie skarbowej. Komentarz