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dr hab. Marek Zdebel
ORCID: 0000-0002-8838-7806

Research associate at the Faculty of Law and Administration of the University of Silesia in Katowice. He practices financial law issues, in particular those concerning finances of the local government, tax law and banking law.

DOI: 0000-0002-8838-7806
JEL: K34

Tax payment should proceed in the way and terms
determined by tax law regulations. In certain situations,
the tax payer is, however, not able to fulfill these
requirements. If it is justified by his very important affair
or public interest, he can apply for an exemption in
repayment. Both the binding regulations in tax statute
and the draft law of the new tax statute allow such a
possibility. The suggested regulations, however, differ in
certain, even essential questions from the binding
provisions. It requires carrying out an in-depth analysis of
the objective solutions.

Keywords: tax; tax statute; tax exemption; repayment; obliged