Sądowa kontrola indywidualnych interpretacji prawa podatkowego. Zagadnienia wybrane

• Authors: Ilona Waksmundzka

Title variants

EN

JUDICAL REVIEW OF INDIVIDUAL INTERPRETATION OF TAX LAW – MAIN ISSUES

• Languages of publication: PL

Abstracts

EN

The review of the activity of public administration by courts shall include adjudicating on complaints against individual interpretation of tax law. The article concerns legal aspects of that review. Firstly, says about distinctive feature of the individual interpretation of tax law as a legal form of public administration’s activity. Secondly, presents main points of public administration’s judicial review within criterion of the review and the administrative court matter’s definition. In conclusion of the article it is argued that under the present regulation of law the judicial review of merit of individual interpretation of tax law has no justified grounds.

Keywords

EN

JUDICAL REVIEW; INDIVIDUAL INTERPRETATION OF TAX LAW

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 2
• Pages: 17-32

Contributors

author

Ilona Waksmundzka