Charakterystyka wyniku kontroli jako rozstrzygnięcia koń-czącego postępowanie kontrolne. Problemy interpretacyjne
The result of treasury control. Interpretation issues

Summary/Abstract: The outcome of treasury control constitutes such an institution of tax law that does not have a statutory definition. This type of a procedural decision is normalized exclusively in one act of tax law, i.e. in the Act on Treasury Control. Depending on the content, one should distinguish between results which are actionable and non-actionable with respect to administrative courts. Actionable are only those results the content of which shapes the rights and obligations of a beneficiary of the result. Since the Act on Treasury Control does not provide a definition of a procedural decision, it is within the discretion of administrative courts whether to assume a given result to be actionable or not. The Author is of the opinion that such a solution violates the constitutional principles of the democratic state of law and the sufficiently definite character of the law.

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