Zabezpieczenie jurysdykcyjne w polskim prawie podatkowym
JURISDICTIONAL SECURING OF THE ENFORCEABILITY IN THE POLISH TAX LAW
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The article refers to the securing of the enforceability of tax obligations under the Polish Tax Code – so called jurisdictional securing (to distinguish it from the securing regulated in the Administrative Enforcement Proceedings Law). This term was introduced into the Polish tax law under the rule of the Tax Obligations Law (1980). The intention of the Polish legislator creating this method of securing of a tax obligation was to prevent from depletion of taxpayers’ property at a phase of tax proceedings or even at a phase of a tax control or, alternatively, out of these proceedings – but when the term of a tax payment still has not passed. The aim, as well as the securing itself, makes the proceedings distinct and simplified in comparison to a typical jurisdictional tax proceedings. As a consequence, a securing decision is specific. Temporariness and an accessory character to substance of a case are its main features. Also the ways of carrying out of a securing decision are specific. The first way is based on an administrative constraint and is conducted according to the regulation of the Administrative Enforcement Proceedings Law. The second way (treated by the legislator as a main way but in fact used very rarely) is provided by a special regulation of the Tax Code and is similar to an administrative contract. Introducing of this novelty should be appreciated as a rationalization of the securing proceedings and as a factor that improves the legal conscience of taxpayers. This article is an attempt to present this institution in its entirety. Being conscious of a fact that the volume of the essay implies some limitations, I think that some of presented problems are of such importance both to fiscal bodies and to taxpayers, that can make it a spur for further studies.
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