Glosa do uchwały Naczelnego Sadu Administracyjnego z 24 maja 2021 r., sygn. akt I FPS 1/21
Commentary to the resolution of the Supreme Administrative Court of 24 May 2021, ref. no. I FPS 1/21
Author(s): Mariusz CharkiewiczSubject(s): Public Administration, Public Law, Fiscal Politics / Budgeting, Court case
Published by: Akademia Policji w Szczytnie
Keywords: Tax law; judicial control of tax administration; suspension of the statute of limitations of a tax liability; normative character of administrative judiciary;
Summary/Abstract: The gloss draws attention to the fact that in the commented resolution the Supreme Administrative Court in created the construction of indirect control of certain financial actions of the pre-trial investigation bodies in fiscal penal proceedings, which produce effects in the material-legal situation of the taxpayer. The resolution is undoubtedly an example of the law-making (norm-creating) role of the jurisprudence of administrative courts. The ruling guaranteed the comprehensive (complete) nature of the administrative court's control over the activities of the tax authorities, also when certain material-legal effects are triggered by actions taken under the provisions of criminal law by the financial pre-trial authorities
Journal: Przegląd Policyjny
- Issue Year: 150/2023
- Issue No: 2
- Page Range: 189-196
- Page Count: 8
- Language: Polish