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In the previously mentioned judgment of the Supreme Administrative Court, no. No. II FSK , it can be read that the aim is to ensure that, as a result of collecting tax arrears, the state does not incur costs greater than if the arrears were not collected. This will include, among others in a situation where the payment of tax arrears causes the taxpayer to have to resort to state aid measures because he will not be able to meet his material needs.
This means that in such a case, the taxpayer will use, for example, social assistance funds to repay the debt to the State philippines photo editor Treasury. Discretionary relief in repayment of tax liabilities The mere submission of an application for relief in the repayment of tax liabilities does not provide any guarantee that the entrepreneur will receive a relief decision. The provisions regarding the rules for granting relief in the repayment of liabilities are so imprecise that the tax authorities have applications.
The issued decision on relief in repayment of liabilities is discretionary, which may mean that granting the relief will depend on the tax authority. In the opinion of the tax office, there are not always sufficient grounds for granting relief in a given case, and then a negative decision is issued, against which the taxpayer has the right to appeal. Each time the analysis involves an assessment of the important interest of the taxpayer and the public interest. Since these concepts are not defined in the regulations and are vague.
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