Adjudicating on the tax liability of persons deducting income tax payments on account after a fiscal year end

In this article, the authors analyse the concept of the tax liability of persons deducting income tax payments on account. The authors noted that the paying agent performs his own obligation to collect, or withhold, an amount of money from a person who is not a taxable person and to transfer that amount to the relevant tax authority. This obligation arises as a result of the occurrence of an event described in a statutory provision that imposes an obligation on the paying agent. Under the Tax Ordinance Act the paying agent is liable for his failure to withhold a tax payment or to transfer the tax withheld to the relevant tax authority, but in the opinion of the authors' the applicability of this provision to the paying agent deducting income tax payments on account after a fiscal year end is limited. The authors present the view that adjudicating on the tax liability of paying agents deducting income tax payments on account after a fiscal year end is possible only in the event that the amount paid by the taxpayer is lower than the amount of the tax due, and this understatement results from the fact that the paying agent does not take steps to collect the payments on account and transfer them to the account of the tax authority.

Bibliografia/References

Alguacil Marí, P. (1995). La retención a cuenta en el ordenamiento tributario espanol. Pamplona: Aranzadi.

Bosello, F. (1972). Il prelievo alla fonte nel sistema della imposizione diretta. Padova.

Brzeziński, B. (2017). Prawo podatkowe. Zagadnienia teorii i praktyki. Toruń: TNOiK „Dom Organizatora”.

Brzeziński, B., Kalinowski, M., Olesińska, A. (red.) (2015). Ordynacja podatkowa. Komentarz Praktyczny. Gdańsk: Ośrodek Doradztwa i Doskonalenia Kadr.

Burns, L., Krever, R. (1998). Individual Income Tax. W: V. T. Thuronyi (red.), Tax Law Design and Drafting. International Monetary Fund.

Czachórski, W. (1994). Zobowiązania. Zarys wykładu. Warszawa: LexisNexis.

Ferreiro Lapatza, J. J. (2010). Instituciones de derecho financiero. Madrid: Marcial Pons.

García Caracuel, M. (2006). La retención, el ingreso a cuenta y el pago fraccionado. Nuevas obligaciones tributarias en la Ley General Tributaria. Pamplona: Aranzadi Thomson Reuters.

Gorospe Oviedo, J. I. (2000). La deuda tributaria básica. Cuota, prestaciones a cuenta y recargos contributivos. Madrid-Barcelona: Marcial Pons.

Kalinowski, M. (2013). Przedmiot podatku. Toruń: TNOiK „Dom Organizatora”.

Kelsen, H. (2010). Théorie générale du droit et de l'État. Paris: L.G.D.J.

Kelsen, H. (2014). Czysta teoria prawa. Warszawa: Wolters Kluwer.

Mastalski, R. (2011). Prawo podatkowe. Warszawa: C.H.Beck.

Parlato, B. (2001). El reponsable y el sustitouto del impuesto. W: A. Amatucci (red.), Tratado de derecho tributario, t. 1. Bogotá: Temis.

Soares Martinez, P. (1963). A obrigaço tributária. Esboço do seu conceito e do seu desenvolvimento. Lisboa: Gabinete de Estudos da DGCI.

Stelmachowski, A. (1984). Wstęp do teorii prawa cywilnego. Warszawa: Państwowe Wydawnictwo Naukowe.

Szczepaniak, R. (2014). Zagadnienie praw podmiotowych na styku prawa prywatnego i publicznego. Rozważania de lege ferenda na przykładzie opłat należnych komornikowi. Ruch Prawniczy, Ekonomiczny i Socjologiczny, (3).