„PISMA BEHAWIORALNE” A KWESTIA PODSTAW PRAWNYCH DZIAŁANIA KRAJOWEJ ADMINISTRACJI SKARBOWEJ
“BEHAVIOURAL LETTERS” AND THE QUESTION OF THE LEGAL BASIS OF THE NATIONAL REVENUE ADMINISTRATION’S OPERATION

Summary/Abstract: Background: The article is devoted to broadly understood aspects related to behavioural letters, also called behavioural letters/information, sent by tax authorities to taxpayers. In particular, the considerations undertaken analyse the 11 December 2023 letter (with appendices) of the Head of the National Revenue Administration entitled “Recommendations on behavioural letters” addressed to directors of tax administration chambers.Research purpose: The research objective aims to determine whether tax administration authorities act on the basis and within the limits of the law, in accordance with the rule of law when sending so-called behavioural letters to taxpayers.Methods: The publication uses a dogmatic-legal method, a historical-legal method, and an empirical-analytical method.Conclusions: The publication shows that the sending of behavioural letters should be classified as an abuse of tax law by the tax administration.

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