Zasady postępowania podatkowego a gwarancje praw podatnika na przykładzie wybranych orzeczeń sądów administracyjnych
Principles of Tax Restrictions and Warranties of Tax Rights under Examination of Selected Judgments of Administrative Courts

Summary/Abstract: This paper presents the issue of guaranteeing the rights of taxpayers based on about tax rules. Theobjective of the research is to analyze the situation of taxpayers in terms of their use of the rightsguaranteed by the procedural rules of tax law. The analyzes were made on the basis of the contentof selected judgments of administrative courts.General principles of conduct are the skeletons of the whole system, making it easier tounderstand the meaning of the other specific solutions. In cases of legal uncertainty, conflict oflaws or interpretative ambiguity, they indicate the direction of interpretation of the law. Thatdirection is a translation of legal doubts. In a manner consistent with the most general rule-based,from which all exceptions must be interpreted strictly or even narrowly. According to the caselaw of the administrative courts, the procedural guarantees of the taxpayer, which are institutionsproviding real action in the life of every citizen, are directly related to the procedural law whosenorms permit the realization of material and legal norms. According to the courts controlling thelegality of decisions taken by the tax authorities, the real and perceived civic rights of the citizen,including the right to a fair and open hearing, are derived from procedural safeguards, their scope,quality and quantity. At the same time, the provisions on tax treatment can be interpreted moreflexibly than substantive law under the condition that it does not thereby undermine their guaranteefunction as regards the legal status of the taxpayer. In the design of general principles, particularlyin inquiries about the Inquisition model, it is noticeable to emphasize the duties that the authoritiesin charge of the proceedings and the assurances of the party’s rights in the proceedings observe.Illustratively, they are even referred to as a condensed form of procedural safeguards, and theprocedural principle must have specific performance guarantees that determine its practical rolein the process.

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