Prawo podatnika do czynnego udziału w postępowaniu dowodowym
The taxpayer’s right to active participation in tax proceedings

Summary/Abstract: A taxpayer as a participant in the tax proceeding aiming to issue a tax decision hasa signifcantly weaker position than the tax authority. Nevertheless, the taxpayerhas a number of powers, including powers arising from the principle of providingthe taxpayer with active participation in proceedings. The author discusses thetaxpayer’s right to influence the conduct of proceedings in connection with a proposed evidence inquiry or an assessment of the completeness of evidence collectedby the body which may be expressed in the opinion in this matter before the decision is issued. This article is an attempt to answer the question – taking intoaccount the case law of the administrative courts, 200, 187 § 1 and 188 of the Ordinance – whether the existing legal regulations are a guarantee of respect by thetax rules of the active participation of the taxpayer in tax proceedings.

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