Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego

• Authors: Angelika Drelichowska , Paweł Razowski

Title variants

EN

Complaints to administrative courts against individual interpretations of tax law

• Languages of publication: PL

Abstracts

EN

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.

Keywords

EN

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

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
• Year: 2015
• Volume: 17
• Pages: 31 - 44

Contributors

author

Angelika Drelichowska

• Uniwersytet Wrocławski

author

Paweł Razowski

• Uniwersytet Wrocławski