Legal events that may give rise to a tax liability
Abstract
The article examines vague terms in Polish tax law and their impact on the creation of tax liabilities. While tax obligations generally arise either by operation of law or by administrative decision, Articles 84 and 84a of the Tax Ordinance introduce reporting duties for courts, bailiffs and notaries concerning events that may potentially trigger a tax liability. This open-ended formula broadens the scope of tax-relevant events, enhancing fiscal oversight but raising concerns about legal certainty and interpretative doubts.
Fields of Study & Subjects
Taxation and Legal Issues
Polish Law and Legal System
Taxation and Compliance Studies
Publication details
- Journal / source
- Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
- Volume
- 2
- Issue
- 354
- Pages
- 27–34
- Publication date
- 27 February 2026
- Language
- EN