Open Access„Rozstrzygnięcie co do istoty sprawy” jako element treści decyzji podatkowej
Author(s) -
Rafał Bernat
Publication year - 2015
Publication title -
studia prawnicze
Language(s) - English
Resource type - Journals
eISSN - 2719-4302
pISSN - 0039-3312
DOI - 10.37232/sp.2015.2.6
Subject(s) - taxpayer , legislator , law , order (exchange) , law and economics , tax law , institution , political science , obligation , accounting , business , sociology , double taxation , legislation , finance
About the way of settling the tax matter, i.e. the tax body is resolving on rights and obligations of the taxpayer in the decision given based on effective laws and regulations. It should be assumed that the decision refers to points of order (e.g. deadline extension, refusal of the initiation of proceedings) whereas the tax decision contains the statement about the result of proceedings being pending. Making the scientific analysis of the institution is a purpose of the article ”of settling as for the substance of the case” – which every tax decision is built based on. In the course of examinations the author is giving some thought to the legal nature of the decision, with notion ”of tax matter” and premises of regarding adjudicated the matter. It was applied analytical (evaluation of the state of regulations being in force) and linguistic-logical (linguistic techniques and logic) research methods. The author states, that ”settling the matter as for the being” is leading for establishing new laws (of duties) sides or is confirming the existence of tax effects of effecting acts in law, taking place in the past. ”Tacit agreement” of public administration body is a type of settling the matter as for the being – because is changing the legal situation of the taxpayer. A situation constitutes the exception, when institution ”of tacit agreement” isn’t affecting the matter of proceedings being pending. With opinion of the author (demand de lege ferenda) the legislator should in the accurate way to determine when ”tacit agreement” (not causing the change of the legal-tax situation of the taxpayer) is settling the matter as for the being.