@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 arrears of receivables due to "social security contributions", which term refers to social security contributions and interest for late payment, enforcement costs and an additional fee. The authors did not agree with the Insured's view that the regulations of the Tax Ordinance in the part concerning the annulment of tax arrears should be applied to the Act on the Social Insurance System. The study also analysed the problem of the theoretical issue of the existence of a common model for the application of the provisions governing concessions in the payment of public levies. The authors also consider the applicable general model of referring in the Social Insurance Act to the provisions of the Tax Ordinance and presented some problems with the application of the law.},
 title={Glosa do wyroku NSA w Warszawie z dnia 19 maja 2017 r. (II GSK 2625/15)},
 type={text},
 keywords={składki na ubezpieczenie społeczne, ubezpieczenia społeczne, podatki, ordynacja podatkowa, glosa},
}