TY - GEN A1 - Drelichowska, Angelika A1 - Razowski, Paweł A2 - Winiarski, Marcin PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - 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. L1 - http://repozytorium.uni.wroc.pl/Content/108692/PDF/04_Drelichowska_A_Razowski_P_Zaskarzalnosc_indywidualnych_interpretacji_przepisow_prawa_podatkowego_do_sadu_administracyjnego.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/108692 PY - 2015 KW - court administrative proceedings KW - tax law KW - tax interpretation KW - general interpretation KW - individual interpretation KW - silent interpretation KW - interpretation of ambiguous statutory provisions KW - complain to an administrative court T1 - Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/108692 ER -