Rozporządzenie jako źródło procesowego prawa podatkowego
Regulation as a Source of Procedural Tax Law

Summary/Abstract: The purpose of this paper is to provide a detailed characterisation of a regulation as a source of procedural tax law. A statutory norm of competence may constitute the basis for the issuance of executive acts in the form of the regulations by public administration bodies. Such a normative act, which is not self-contained, serves to implement the law, and thus regulates matters covered by the statutory regulation, specifying the provisions of the authorising act. Ordinances governing procedural relations contain abstract and general norms, and, in exceptional cases, specific norms. They also define the procedural relations necessary for the implementation of the norms of substantive tax law. Regulations may develop in a more detailed and comprehensive manner the provisions of tax procedure contained in laws. Therefore, the provisions of the tax law contained in regulations may influence the shape of the tax proceedings. The provisions of the ordinances may cover individual procedural steps and systemic issues related to entities responsible for specific procedural activities.

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