Open AccessArticle 199a of the Tax Ordinance Act in Polish Legal Regime
Author(s) -
Krzysztof Woźniak
Publication year - 2021
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.21.007.13636
Subject(s) - database transaction , tax law , function (biology) , law and economics , point (geometry) , law , business , process (computing) , state (computer science) , political science , economics , double taxation , computer science , geometry , mathematics , algorithm , evolutionary biology , biology , programming language , operating system
The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts. Determination of a transaction hidden under apparently correct fiscal and legal state of affairs results in consequences that can be seen in private law, tax law and, ultimately, penal fiscal law. The purpose of the paper is to point out to inter-dependencies that relate to final decisions and to the whole process of decision taking in the above-mentioned aspects of application of law.