Uznanie administracyjne w stosowaniu ulg w spłacie zobowiązań podatkowych (art. 67a Ordynacji podatkowej) a granice sądowej kontroli działań organu podatkowego
Administrative discretion in applying reliefs in the repayment of tax liabilities (Article 67A of the Tax Ordinance) and the limits of judicial review of tax authority actions

Summary/Abstract: The article examines the institution of tax liability repayment reliefs provided for in Article 67a of the Tax Ordinance Act, with particular emphasis on the prerequisites and limits of their application, as well as the scope of judicial review of tax authorities’ decisions in this area. The author points out that the possibility of remitting tax arrears constitutes a special form of individualization of fiscal burdens, the aim of which is not to abolish the principle of universality of taxation, but rather to adjust it in situations where the taxpayer’s actual capacity to bear public burdens is limited. The analysis covers both the substantive-law criteria for applying the provision in question and the mechanisms of judicial review, with particular focus on the boundaries of administrative discretion.

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