@misc{Drelichowska_Angelika_Zaskarżalność_2015,
 author={Drelichowska, Angelika and Razowski, Paweł},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2015},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={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.},
 title={Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego},
 keywords={court administrative proceedings, tax law, tax interpretation, general interpretation, individual interpretation, silent interpretation, interpretation of ambiguous statutory provisions, complain to an administrative court},
}