Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego
Complaints to administrative courts against individual interpretations of tax law
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This article presents the main problems connected with complaints to administrative courts against individual interpretations of tax law. The authors distinguished two categories of admissibility of a legal action in judicial administrative proceedings with respect to individual interpretations of tax law: subjective and objective admissibility of a legal action in judicial administrative proceedings. The first category concerns the form and type of an interpretation. On the other hand, the second category concerns the entities authorised to lodge a complaint against individual interpretation of tax law to an administrative court, the entities whose activities are the subject of a complaint, as well as court appropriate for the case which was initiated as a result of lodging a complaint against the interpretation. Moreover, the issue of formal requirements of a complaint and the scope of control exercised by an administrative court on individual interpretations of tax law were discussed.
postępowanie sądowoadministracyjne prawo podatkowe interpretacje przepisów prawa podatkowego interpretacja generalna interpretacja indywidualna interpretacja milcząca skarga do sądu administracyjnego court administrative proceedings tax law tax interpretation general interpretation individual interpretation silent interpretation interpretation of ambiguous statutory provisions complain to an administrative court
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