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