Obciążanie osób dodatkowymi kosztami postępowania podatkowego
Charging Individuals With Additional Costs of Tax Proceedings

Summary/Abstract: The costs arising in the conduct of tax proceedings are an integral part of the proceedings. According to the basic principle under the Tax Ordinance - these costs are borne by the State Treasury, province, county or municipality. However, there are exceptions to this rule. The purpose of this article is to analyze one of these exceptions, which is provided for in Article 268 of the Tax Ordinance on charging people with additional costs of tax proceedings. This analysis makes it possible to conclude that, in principle, this institution can be used independently of punishment by a penalty of order, but a certain dependence appears in certain situations. The article also highlights proposed de lege ferenda changes.

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