TY - GEN A1 - Korzyb, Karolina A2 - Kostecka-Jurczyk, Daria A2 - Jakubowski, Sebastian PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - The judgement of the Voivodeship Administrative Court of Wrocław of 23 August 2017, case no. I SA/Wr 524/17, commented in this gloss, refers to problem of interpretation general clauses in discretional decisions of tax administration organ regarding grant tax relief, such as arranging instalments to pay. In commentor’s opinion, arguments given by the Court should be criticised due to its laconism about administrative discretion, content of general clauses and ignorance of tax authority’s breach of procedure. The author compares those arguments with some juridical doctrine and court jurisdiction and suggests more accurate solution for that case. This paper has significant meaning in understanding a complex process of proper application of legal regulation involving general clauses. It is especially important in demanding cases for the whole tax system and individuals in such a difficult economic situation as the possibility of giving tax relief upon the taxpayer’s request. L1 - http://repozytorium.uni.wroc.pl/Content/108618/PDF/12_Korzyb_K_Glosa_do_wyroku_Wojewodzkiego_Sadu_Administracyjnego_we_Wroclawiu_z_dnia_23_sierpnia_2017_roku_I_SA_Wr_524_17.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/108618 PY - 2018 KW - eneral clauses KW - Tax Ordinance Act KW - tax relief KW - administrative discretion KW - important taxpayer interest KW - public interest KW - tax procedure T1 - Glosa do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z dnia 23 sierpnia 2017 roku, I SA/Wr 524/17 UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/108618 ER -