Realizacja zasady pogłębiania zaufania obywateli do organów państwa w postępowaniu podatkowym na przykładzie wybranego orzecznictwa

• Authors: Aneta Wesołowska

Title variants

EN

THE INTENSIFY RELIANCE RULE NATION TO THE STATE’S ORGANS VS. PARTY LAW FOREXAMPLE THE SELECTED CASE

• Languages of publication: PL

Abstracts

EN

The intensify reliance rule nation to the state’s organs is one of the most integralwhich compliance is fundamental base properly execution tax proceedings. Tax organsoften refer that points of view laws and courts in polish law system do not have obligatorycharacter what makes court’s judgment committed with tax organs only in one case(in which it has been issued). However, abuse that assertion led to omit court’s judgmentduring tax organ cases. On the base of issued court’s judgments I will show how tax organs should behaveto fully realize the intensify reliance rule. In practice this means that tax organs usuallyrefer only for their beneficial sentences. In case that sentence is unfavorable for tax officethey often refer that sentence was issued only in one individual case and can not beapplication in other one.

Keywords

PL

Prawo podatkowe; Prawo administracyjne

EN

Tax Law; Administration Law

• Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
• Journal: Acta Iuris Stetinensis
• Year: 2011
• Issue: 2
• Pages: 87 - 100

Contributors

author

Aneta Wesołowska

References

• B. Adamiak i in., Ordynacja podatkowa. Komentarz, Wrocław 2009;
• A. Mariański i in., Podatnik w postępowaniu podatkowym, Warszawa 2006;
• A. Mariański, Rozstrzyganie wątpliwości na korzyść podatnika, Warszawa 2009.