DECYZJE PODATKOWE WYDAWANE PRZEZ ORGAN PODATKOWY II INSTANCJI
TAX DECISIONS ISSUED BY THE TAX AUTHORITY OF THE SECOND INSTANCE

Summary/Abstract: The work discusses the types of tax decisions which are an example of administrative decisions. Emphasized that decisions are acts of choice between different alternative solutions and constitute the steering (control) instrument for socio-economic processes. They constitute a statement of the will of the Administration body in applying the standards of material law and, at slight degree, the standards of process law. The rules of material law in various situations are a sufficient basis for the obligations and rights of the individual. Proven that for an individual to appropriately benefit from these rights and obligations, adequate bodies of the public administration have to be established. Tax decisions decide on specific interests, related to the material rights and obligations of the taxpayer and relate to tax liability, which aims to establish other rights and obligations than the dimension of the commitment. In detail kinds of tax decisions, given at Polish tax bodies were described.

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