Substantive Judgments by Administrative Courts and the Legal Situation of an Entity in Tax Law – Selected Problems

Through the substantive competence of administrative courts, the judgments of these courts may shape the tax-legal situation of individuals despite the lack of legal regulations directly referring to such decisions of these courts. It should be noted, however, that a substantive judgment of an administrative court replaces a tax decision in both its substantive and formal aspects. The first one is connected with the fact that a tax case is decided directly by a judgment of an administrative court and not by a tax decision of a tax authority. The second is connected with the fact that the tax proceedings are terminated by a court judgment and not by a decision of a tax authority. Consequently, when analysing the tax law provisions in each case where the law makes an entity’s tax situation conditional on the issuance or delivery of a tax decision, it should be borne in mind that the same effects as this administrative act may also be produced by the administrative court

Załączniki:
Pobierz plik (Pietrasz.pdf)Pietrasz.pdf369 kB

W latach 2022-2024 czasopismo Forum Prawnicze finansowane jest w ramach projektu Rozwój czasopism naukowych ze środków Ministerstwa Edukacji i Nauki na podstawie umowy nr RCN/SN/0611/2021/1. Łączna kwota wsparcia ze środków Ministerialnych wynosi 28 000 PLN. Celem pozyskania Funduszy przez Forum Prawnicze jest podniesienie poziomu praktyk wydawniczych i edytorskich, zwiększenie wpływu czasopisma na rozwój nauki oraz utrzymania się czasopisma w międzynarodowym obiegu naukowym.

© Forum Prawnicze 2024
Wykonanie: Solmedia.pl