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

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.

Wydawnictwo Uniwersytetu Wrocławskiego

ISSN 1733-5779 ISSN 0239-6661

10.19195/1733-5779.22.11

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

Czasopisma Naukowe w Sieci (CNS)

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