Niezdolność świadków do spostrzegania lub komunikowania spostrzeżeń w postępowaniu administracyjnym i w postępowaniu podatkowym

• Authors: Paduch Andrzej

Title variants

EN

The Incapability of Perception and Communication of Observations by Witnesses under Administrative and Tax Proceedings

• Languages of publication: PL

Abstracts

EN

The study discusses main issues arising from the regulation of witnesses’ incapa- bility of perception and communication of observations under Polish administra- tive and tax proceedings. The proper collecting of evidences is the core matter of administrative and tax proceedings. In cases where hearing witnesses is necessary, identifying a group of persons capable of testifying is a key element in order to guarantee proper factual findings. Polish procedural law, administrative and tax law in detail, defines this circle by establishing groups of people who are inca- pable of testifying. The key group of persons incapable of testifying consists of those who are unable to perceive or communicate their own observations. That wording, used in the regulation of the Polish Code of Administrative Proceedings and Tax Ordinance, is inexact. In order to specify the group covered by the scope of this provision it is necessary to use not only textual, but also substantive interpre- tation. It is important to highlight that an interpretation of Polish administrative and tax proceedings in the area of capability to testify includes international treaties and the Universal Declaration of Human Rights, the UN Convention of Rights of Persons With Disabilities, and the UN Convention of Rights of The Child. The interpretation should also include science and medicine results.

Keywords

EN

administrative proceedings; tax proceedings; evidence; witness; testimony

• Publisher: Fundacja „Utriusque Iuris” i Uniwersytet Jagielloński
• Journal: Forum Prawnicze
• Year: 2018
• Issue: 2 (46)
• Pages: 78–95

Contributors

author

Paduch Andrzej