Legal protection of individuals against administrative abuse in the light of expiration of the right to issue a decision on the liability of third parties for social obligations

Abstract

The subject of the study is an attempt to find legal solutions provide for individuals the legal protection for a issue a decision on the liability of third parties for social obligations after the date of expiration of the right to issue them. The legal t erm ,,issue a decision ” in the currently dominant jurisprudence of administrative courts is interpreter unilaterally in favor of
administrative authorities, ignoring the risk of abuse. Author in reference to the applicable provisions of the Tax Oridinance and court decisions is seeking justification for equalizing the position of the parties to legal relations in way that guarantees protection of individual from the state of legal uncertainty or unautjorized activity of the social insurance instituton.