Dostęp organów podatkowych do informacji objętych tajemnicą bankową w postępowaniu podatkowym
Tax Authorities’ Access to Information Covered by Banking Secrecy in Tax Proceedings

Summary/Abstract: The subject of the study is the issue of access of tax authorities to information covered by banking secrecy. The formal-dogmatic method, as the basis for legal research, was used for the exegesis and interpretation of legal acts. The research goal was to demonstrate that in the scope of the discussed issues, the balance between the taxpayer’s privacy and the public law interest was not maintained. Despite the fact that the procedure for providing information on the basis of the Tax Ordinance has been relatively precisely regulated by the legislator and the scope of requested information has been formulated in the form of a closed catalogue, the frequently used possibility by tax authorities to request information covered by banking secrecy pursuant to Art. 48 and 49 of the National Tax Administration Act (and not only as part of tax proceedings, but also at least at the stage of preparatory proceedings in the case, and not against the person) in the absence of clear grounds for taking actions interfering with an individual’s privacy.

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