Uznanie administracyjne w niemieckiej nauce prawa podatkowego
Administrative Discretion in the German Doctrine of Tax Law

Summary/Abstract: The article explains the term of administrative discretion (discretionary power) in the German doctrine of tax law. In the norms of tax law discretion is a freedom of the ac-tion of civil service bodies, like in administrative law. A lot of attention was devoted to these issues in the German doctrine of tax law. It is characteristic to emphasize re-straints on the action of administration and its judicial control by acts. A number of monographs and many articles about the essence, function, scope, procedure of the realization and control of administrative acts with elements of administrative discretion were published. The problem of concessions in tax payment, evidence and limits of the action of administration was the most deeply discussed. A great interest in the issue of discretion is related to a fact that it has been clearly standardized in the German legal system for a long time.

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