Wyjątki od zasady wyłączenia jawności informacji (danych) objętych tajemnicą skarbową
Exceptions to the Rule of Excluding Transparency of Information (Data) Covered by Tax Secrecy

Summary/Abstract: The article discusses tax secrecy from the perspective of exceptions to the rule of excluding the transparency of data protected by tax secrecy. This exclusion occurs in cases where information about taxpayers is disclosed to various public authorities in connection with their duties. In the first part, the author examines the institution of tax secrecy, focusing on its material and subjective scope. The second part analyzes the groups of exceptions distinguished by the legislator. This section includes examples from the latest administrative court rulings, highlighting the open-ended list of entities that may be granted access to files or information derived from tax records. The third part, serving as a summary, provides an assessment of the current legal regulations.

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