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Title:

Zaskarżalność indywidualnych interpretacji przepisów prawa podatkowego do sądu administracyjnego

Alternative title:

Complaints to administrative courts against individual interpretations of tax law

Creator:

Drelichowska, Angelika ; Razowski, Paweł

Subject and Keywords:

court administrative proceedings ; tax law ; tax interpretation ; general interpretation ; individual interpretation ; silent interpretation ; interpretation of ambiguous statutory provisions ; complain to an administrative court

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.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Winiarski, Marcin. Red.

Date issued:

2015

Identifier:

ISSN 1733-5779 ; ISSN 0239-6661

Source:

PAd 102060 II

Language:

eng ; pol.

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 17 (2015), s. 31-44

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2015

Autor opisu:

WR U/PAdbg