Legitymacja syndyka jako strony w postępowaniu podatkowym
Legitimacy of the syndic as a party in tax proceedings

Summary/Abstract: The research problem in question revolves around the identification of the status of the syndic, in postbankruptcy tax proceedings, based on the criteria of legitimacy in these proceedings. Based on the research problem thus formulated, the following research objectives were formulated. The first research objective of the study was to verify the relations between entities that may be a party to tax proceedings and an entity appointed, inter alia, to take possession of the bankrupt’s assets, their management and liquidation. The second research objective consisted in the identification of the institutional practice of the administrative courts in granting standing to the syndic as a party to tax proceedings. The following research methods were used to carry out the study: the dogmatic-legal method, which consisted in determining and interpreting the content of the legal norm of the tax and bankruptcy laws, the analytical method, the scope of which included the literature on the subject and case law, and the case-study method, which referred to individual decisions of administrative courts. As a result of the research, it was found that de lege lata, pursuant to the provisions of the Tax Ordinance Act of 29 August 1997, the syndic could not be recognised as a material party, however, taking into account the intentional aspect of the bankruptcy law regulations, he should be granted the status of a party in the formal sense. In view of the above, the authors postulate de lege ferenda that the legislator should make appropriate changes in the catalogue of entities that are parties to tax proceedings, which would aim to unify the status of the syndic in tax proceedings or make a legislative change in the field of bankruptcy law.

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