Application with justification containing the following data: The designation of the party submitting the application (name/address/PESEL) and the authority to which it is submitted (President of the Town of Zory).
The prerequisite for obtaining relief is the submission of a request and the demonstration of an important interest of the taxpayer or a public interest. An important interest shall be understood as a state of expectation, a specific need to retain benefits already possessed or to await the appearance of a certain good. The public interest should be understood as a directive of conduct, ordering to have in mind the respect of values common for the whole society or a given local community of a territorial self-government unit) such as: justice, security, trust of citizens in the organs of public authority, efficiency of operation of the state apparatus, etc. The court jurisprudence has had a fundamental impact on the clarification of the notions in question. In a number of rulings, the court, when examining specific cases, indicated the premises, the occurrence of which proved the existence of "an important interest of the taxpayer or the public interest". On the basis of the analysis of the jurisprudence, it is possible to indicate several main theses, specifying these undefined concepts: an important interest of the taxpayer is a situation when, due to extraordinary, fortuitous cases, the taxpayer is not able to pay his tax arrears. This will be loss of earning capacity, fortuitous loss of property. The premise of the "important interest of the taxpayer" includes the "threat to the existence" of the taxpayer.
Required attachments: Assets declaration