@misc{Kopyściański_Marek_Dokument_2020,
 author={Kopyściański, Marek},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 address={Wrocław},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The catalog of evidence is limited only by the possibility of contributing to the clarification of the case (evidence usefulness ad casum) and the fact that the evidence is not contradictory to the law. Most of the evidence in tax proceedings has the same probative force, and the tax authority, in the pre-adjudication stage, assesses the evidence as part of its free assessment of evidence. Equal force of proof does not therefore apply to all means of proof. In tax proceedings, particular evidentiary importance has been established, inter alia, for official documents. The special probative value of an authentic instrument requires, in fact, two presumptions. The first is the presumption of truthfulness (authenticity), which amounts to accepting that the document comes from the authority that issued it. The second presumption is the presumption that the statements contained in the document are correct. The presumption of truthfulness and truthfulness of a document also affects the scope of the free assessment of evidence. In tax proceedings in which the subject of the assessment are documents benefiting from the presumption of reliability, the principle of the free assessment of evidence is undoubtedly clearly limited.},
 type={text},
 title={Dokument urzędowy jako dowód w postępowaniu podatkowym},
 doi={https://doi.org/10.34616/144579},
 keywords={evidence, official document, probative value, presumption of truthfulness and lawfulness, free assessment of evidence},
}