Gloss aproving the resolutions the Supreme Administrative Court of the Service of May 24, 2021, ref. no. I FPS 1/21

• Authors: Mariusz Charkiewicz

Abstracts

EN

The gloss draws attention to the fact that in the commented resolution the Supreme Administrative Court in created the construction of indirect control of certain financial actions of the pre-trial investigation bodies in fiscal penal proceedings, which produce effects in the material-legal situation of the taxpayer. The resolution is undoubtedly an example of the law-making (norm-creating) role of the jurisprudence of administrative courts. The ruling guaranteed the comprehensive (complete) nature of the administrative court's control over the activities of the tax authorities, also when certain material-legal effects are triggered by actions taken under the provisions of criminal law by the financial pre-trial authorities.

Keywords

EN

Tax law; judicial control of tax administration; suspension of the statute of limitations of a tax liability; normative character of administrative judiciary

• Publisher: Akademia Policji w Szczytnie
• Journal: Przegląd Policyjny
• Year: 2023
• Volume: 150(2)
• Pages: 392-399

Dates

published

2023

Contributors

author

Mariusz Charkiewicz

Identifiers

DOI

10.5604/01.3001.0053.8545

Biblioteka Nauki

45453771