INSTYTUCJA WYMIARU UZUPEŁNIAJĄCEGO W ORDYNACJI PODATKOWEJ

This article analyses and presents the complementary assessment in a tax proceeding regulatedin the art. 230 the Act of 29 August 1997. The established solution raised great interest in literatureand judicial decisions of the administrative courts. The legislator decided that the administrativereviewauthority was obliged to remand the case to the first-instance tax authority in orderto amend the issued administrative decision if the tax liability or a taxable base was determinedor specified in an amount lower than that proceeding from provisions on tax law. The first-instancetax authority issued a new administrative decision in accordance with the legal state in forceon the day tax liability arose.The author notices that the mentioned regulation made the legal position of parties worse,due to the fact that the first-instance authority could have issued a new administrative decisiondetrimental to the party petitioning for review.However it must be noted that the institution of the complementary assessment was revokedin 2013. It means that the party’s situation can’t be worsened unless the appealed administrativedecision grossly breaches law or the public interest.