PL EN


Journal
2016 | 4(12) | 33 - 44
Article title

Instytucja wymiaru uzupełniającego w ordynacji podatkowej

Content
Title variants
Languages of publication
PL
Abstracts
EN
This article analyses and presents the complementary assesment in a tax proceeding regulated in the art. 230 the Act of 29 August 1997. The established solution raised great interest in literature and judicial decisions of the administrative courts. THe legislator decided that the administrative-review authority was obliged to remand the case to the first - instance tax authority in order to amend the issued administrative decision if the tax liability or a taxable base was determined or specified in an amount lower than that proceeding from provisions on tax law. The first-instanve tax authority issued a new administrative decision in accordance with the legal state in force to amend the issued administrative decision if the tax liability or a taxable base was determined or specified in an amount lower than that proceeding from provisions on tax law. The first - instance tax authority issued a new administrative decision in accordance with the legal state in force on the day tax liability arose. The author notices that the mentioned regulation made the legal position of parties worse, due to the fact that the first - instance authority could have issued a new administrative decision detrimental to the party petitoning for review. However it must be noted that the institution of the complementary assessment was revoked in 2013. It means that the party s situation can't be worsened the appealed administrative decision grossly breaches law or the public interest.
Journal
Year
Issue
Pages
33 - 44
Physical description
Contributors
  • Uniwersytet Warmińsko - Mazurski w Olsztynie
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-d9f41eaa-36fa-47d0-9e7f-13437b876601
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.