@misc{Majka_Paweł_Glosa_2018, author={Majka, Paweł and Wantoch-Rekowski, Jacek}, copyright={Copyright by Uniwersytet Wrocławski}, howpublished={online}, year={2018}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={The analysed judgment concerns the problem of annulment of arrearsof receivables due to "social security contributions", which term refers tosocial security contributions and interest for late payment, enforcementcosts and an additional fee. The authors did not agree with the Insured'sview that the regulations of the Tax Ordinance in the part concerningthe annulment of tax arrears should be applied to the Act on the SocialInsurance System. The study also analysed the problem of the theoreticalissue of the existence of a common model for the application of theprovisions governing concessions in the payment of public levies. Theauthors also consider the applicable general model of referring in theSocial Insurance Act to the provisions of the Tax Ordinance and presentedsome problems with the application of the law.}, title={Glosa do wyroku NSA w Warszawie z dnia 19 maja 2017 r. (II GSK 2625/15)}, keywords={składki na ubezpieczenie społeczne, ubezpieczenia społeczne, podatki, ordynacja podatkowa, glosa}, }