@misc{Kopyściański_Marek_Dokumenty_2023,
 author={Kopyściański, Marek},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego sp. z o.o., Wrocław 2023},
 copyright={Copyright by CNS},
 address={Wrocław},
 howpublished={online},
 year={2023},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={Evidence in civil proceedings initiated by the tax authority pursuant to Art. 189 1 of the Code of Civil Procedure can amount to an electronically signed electronic document, and a document in the form of a text or image. These may be documents prepared both in the course of tax proceedings by the tax authority, as well as documents attached to the case files on the basis of relevant evidence requests of the parties to the proceedings, as long as they are of significant importance for the resolution of the case.},
 type={text},
 title={Dokumenty elektroniczne gromadzone w toku postępowania podatkowego a powództwo o ustalenie istnienia bądź nieistnienia stosunku prawnego lub prawa wytoczone na podstawie art. 1891 k.p.c. (powództwo organu podatkowego)},
 doi={https://doi.org/10.19195/0137-1134.133.6},
 keywords={evidence, electronic evidence, tax proceedings, civil proceedings, lawsuit by the tax authority, determination of al egal relationship or law},
}