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Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego

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Drelichowska A., Razowski P.

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

2015

vol. 17

31 - 44

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.

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1 Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

1 2015

1 Drelichowska A.

1 Razowski P.

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Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego