Standardy ochrony praw podatnika w Karcie Praw Podstawowych i ich stosowanie w orzecznictwie sądów administracyjnych
The Standards for the Protection of Taxpayer Rights in the Charter of Fundamental Rights of the European Union and Their Application in the Judicature of Poland’s Administrative Courts

Summary/Abstract: One of the sources of taxpayer rights is the Charter of Fundamental Rights of the European Union. The current significance of taxpayer rights as guaranteed by said Charter increases due to international coordination by taxing authorities of individual states for the purpose of combating tax avoidance and/or evasion. Safeguarding these Charter fundamental rights are national and European Union courts: regarding tax issues in Poland, the administrative courts. This article determines how – in practice – Poland’s administrative courts reflect and apply the taxpayer rights standards as defined by said Charter. In order to accomplish the research objective and verification of the proposed hypothesis, this empirical study examines the judicature of Poland’s administrative courts in tax cases for the previous five years.

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