Jednostka samorządu terytorialnego jako strona postępowania kontrolnego prowadzonego przez organy kontroli skarbowej
Local government unit as a party of the control preceedings run by fiscal audit authorities

Summary/Abstract: Fiscal audit is meant to protect the National Treasury’s property rights and interests through the effective execution of taxpayers’ commitments. To achieve this goal continuous verification of tax filings is absolutely crucial. Fiscal audits are performed on local government authorities, such as: municipality, county, voivodeship, which belong to a distinct taxpayer subgroup. This article explores in detail a fiscal audit performed on municipality’s VAT filings.

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