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Glosa do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z dnia 23 sierpnia 2017 roku, I SA/Wr 524/17

Alternative title:

Gloss to the judgement of the Voivodeship Administrative Court of Wrocław of 23 August 2017, case no. I SA/Wr 524/17


Korzyb, Karolina

Subject and Keywords:

eneral clauses ; Tax Ordinance Act ; tax relief ; administrative discretion ; important taxpayer interest ; public interest ; tax procedure


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.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego


Kostecka-Jurczyk, Daria. Red. ; Jakubowski, Sebastian. Red.

Date issued:



ISSN 1733-5779 ; ISSN 0239-6661




PAd 102060 II


eng ; pol


Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 22 (2017), s. 137-150

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2018

Autor opisu:

WR U/PAdbg